§ 26.315 — [reserved]

Authorizing Statute

• General

  26 U.S.C. § 5301
• 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