§ 26.302-26.303 — §§ 26.302-26.303 [reserved]

Authorizing Statute

• Imported distilled spirits

  26 U.S.C. § 5232
• 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