Code of Federal Regulations · Section
§ 26.266 — Tax Payment
27 C.F.R. § 26.266
View:
The internal revenue tax on liquors (except spirits transferred under subparts O or Oa of this part) and articles coming into the United States from the Virgin Islands shall be paid to the district director of customs at the port of entry, as provided by customs regulations (19 CFR chapter I).
Authorizing Statute
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Definitions31 U.S.C. § 9301
-
Unlawful businesses without permit; application to State agency27 U.S.C. § 203