Code of Federal Regulations · Section
§ 26.125 — Taxable
27 C.F.R. § 26.125
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When liquors and articles subject to tax are brought into the United States by tourists, the tax thereon shall be paid as provided in this subpart.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203