Code of Federal Regulations · Section

§ 26.210 — Liquor Dealer Registration And Recordkeeping

27 C.F.R. § 26.210

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Every person bringing liquors into the United States from the Virgin Islands who sells, or offers for sale, such liquors must register and keep records as a wholesale dealer in liquor or as a retail dealer in liquor in accordance with part 31 of this chapter.

27 C.F.R. § 26.209 27 C.F.R. § 26.211

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203
Recordkeeping by wholesale dealers
26 U.S.C. § 5121