Code of Federal Regulations · Section
§ 70.461 — Shipments To The United States
27 C.F.R. § 70.461
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For regulations under 26 U.S.C. 7652, see 27 CFR part 26 relating to liquors and articles from Puerto Rico and the Virgin Islands; and 27 CFR part 41 relating to cigars, cigarettes, and cigarette papers and tubes.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Shipments to the United States26 U.S.C. § 7652