Code of Federal Regulations · Section
§ 26.203 — Containers Of 1 Gallon (3.785 Liters) Or Less
27 C.F.R. § 26.203
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Containers of distilled spirits brought into the United States from the Virgin Islands, having a capacity of not more than 1 gallon (3.785 liters), shall conform to the requirements of subpart P of this part.
Authorizing Statute
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General26 U.S.C. § 5301
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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