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Section 26.1
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Forms prescribed |
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Section 26.2
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Delegations of the Administrator |
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Section 26.3
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Meaning of terms |
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Section 26.11
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Excise taxes |
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Section 26.30
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Formula |
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Section 26.31
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Taxable status |
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Section 26.35
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Products exempt from tax |
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Section 26.36
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Alcohol and Tobacco Tax and Trade Bureau Officers |
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Section 26.37
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Containers of distilled spirits |
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Section 26.38
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Labels |
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Section 26.39
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Marking containers of distilled spirits |
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Section 26.40
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Destruction of marks and brands |
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Section 26.41
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Samples |
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Section 26.43
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Liquor dealer registration and recordkeeping |
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Section 26.44
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Warehouse receipts covering distilled spirits |
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Section 26.45
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Formulas for liquors |
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Section 26.50
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Formulas for articles, eligible articles and products manufactured with denatured spirits |
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Section 26.51
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Still wines containing carbon dioxide |
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Section 26.52
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Changes of formulas |
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Section 26.53
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Filing and disposition of formulas |
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Section 26.54
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Previously approved formulas |
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Section 26.55
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General |
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Section 26.61
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Corporate surety |
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Section 26.62
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Deposit of securities in lieu of corporate surety |
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Section 26.63
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Consents of surety |
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Section 26.64
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Authority to approve bonds and consents of surety |
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Section 26.65
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Bond, TTB Form 5110 |
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Section 26.66
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Bond, Form 2897--Wine |
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Section 26.67
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Bond, Form 2898--Beer |
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Section 26.68
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Strengthening bonds |
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Section 26.69
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New or superseding bonds |
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Section 26.70
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Termination of bonds |
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Section 26.71
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Application of surety for relief from bond |
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Section 26.72
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Relief of surety from bond |
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Section 26.73
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Release of pledged securities |
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Section 26.74
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Form 1490, Notice of Termination of Bond |
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Section 26.75
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Insular permits |
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Section 26.76
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Subject to tax |
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Section 26.77
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Application and permit, TTB Form 5110 |
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Section 26.78
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Inspection or gauge and computation of tax |
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Section 26.79
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Deferred payment of tax--release of spirits |
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Section 26.80
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Prepayment of tax and release of spirits |
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Section 26.81
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Permit to ship |
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Section 26.82
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Authority for shipment |
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Section 26.86
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Evidence of taxpayment |
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Section 26.87
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Subject to tax |
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Section 26.92
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Application and permit, Form 2900 |
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Section 26.93
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Computation of tax |
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Section 26.94
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Deferred payment of tax--release of wine |
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Section 26.95
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Prepayment of tax--release of wine |
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Section 26.96
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Marking containers of wine |
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Section 26.97
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Subject to tax |
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Section 26.101
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Application and permit, Form 2900 |
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Section 26.102
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Computation of tax |
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Section 26.103
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Deferred payment of tax--release of beer |
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Section 26.104
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Prepayment of tax--release of beer |
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Section 26.105
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Marking containers of beer |
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Section 26.106
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Taxable status |
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Section 26.107
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Application for permit, TTB Form 5110 |
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Section 26.108
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Taxpayment |
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Section 26.109
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Release of articles or liquors |
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Section 26.110
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General |
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Section 26.111
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Returns for deferred payment of tax |
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Section 26.112
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Returns for prepayment of taxes |
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Section 26.113
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Permit to ship required |
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Section 26.114
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Application, Form 487B |
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Section 26.115
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Issuance of permit, Form 487B, and customs inspection |
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Section 26.116
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Action by carrier |
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Section 26.117
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Inspection by district director of customs at port of arrival |
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Section 26.118
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Disposition of forms by district director of customs |
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Section 26.119
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Taxable |
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Section 26.125
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Taxpayment in Puerto Rico |
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Section 26.126
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Taxpayment at port of arrival |
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Section 26.128
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Containers of distilled spirits to bear closures |
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Section 26.135
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Affixing closures |
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Section 26.136
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General requirements |
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Section 26.163
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Proprietors of taxpaid premises |
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Section 26.164
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Certificate of effective tax rate computation |
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Section 26.165
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Drawback of tax |
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Section 26.170
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Claimant registration |
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Section 26.171
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Bonds |
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Section 26.172
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Claims for drawback |
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Section 26.173
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Records |
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Section 26.174
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Notice of shipment |
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Section 26.191
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Samples and analysis |
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Section 26.192
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Notification of tax liability |
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Section 26.193
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Detention of articles |
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Section 26.194
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General |
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Section 26.196
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Furnishing formula to consignee |
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Section 26.197
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Application and permit to ship, TTB Form 5110 |
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Section 26.199
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Taxable status |
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Section 26.200
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Products exempt from tax |
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Section 26.201
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Requirements of the Federal Alcohol Administration Act |
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Section 26.202
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Containers of 1 gallon (3 |
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Section 26.203
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Regauge |
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Section 26.204
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Certificate |
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Section 26.205
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Marking packages and cases |
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Section 26.206
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Destruction of marks and brands |
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Section 26.207
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Samples |
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Section 26.209
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Liquor dealer registration and recordkeeping |
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Section 26.210
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Warehouse receipts covering distilled spirits |
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Section 26.211
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Formulas for liquors |
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Section 26.220
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Formulas for articles, eligible articles and products manufactured with denatured spirits |
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Section 26.221
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Still wines containing carbon dioxide |
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Section 26.222
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Changes of formulas |
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Section 26.223
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Filing and disposition of formulas |
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Section 26.224
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Previously approved formulas |
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Section 26.225
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Containers of distilled spirits to bear closures |
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Section 26.230
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Affixing closures |
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Section 26.231
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Certificate |
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Section 26.260
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Action by district director of customs |
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Section 26.261
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Determination of tax on distilled spirits |
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Section 26.262
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Determination of tax on beer |
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Section 26.263
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Determination of tax on wine |
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Section 26.264
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Determination of tax on articles |
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Section 26.265
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Tax payment |
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Section 26.266
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Payment of tax by electronic fund transfer |
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Section 26.267
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General requirements |
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Section 26.272
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Proprietors of taxpaid premises |
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Section 26.273
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Filing |
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Section 26.275
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Retention |
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Section 26.276
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General |
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Section 26.291
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Copy of consignee's permit under part 20 or 22 |
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Section 26.292
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Marks on containers |
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Section 26.293
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Record of shipment |
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Section 26.294
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Marks on containers |
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Section 26.295
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Record of shipment |
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Section 26.296
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General |
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Section 26.297
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General |
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Section 26.300
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Preparation of transfer record |
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Section 26.301
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Gauge and certification |
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Section 26.302
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Customs inspection and release |
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Section 26.303
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Bulk conveyances to be sealed |
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Section 26.304
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Receipt by consignee |
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Section 26.305
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Drawback of tax |
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Section 26.306
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Claimant registration |
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Section 26.307
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Bonds |
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Section 26.308
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Claims for drawback |
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Section 26.309
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Records |
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Section 26.310
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Scope of subpart |
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Section 26.311
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Standards of fill |
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Section 26.312
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Distinctive liquor bottles |
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Section 26.314
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Bottles not constituting approved containers |
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Section 26.316
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Bottles to be used for display purposes |
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Section 26.317
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Liquor bottles denied entry |
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Section 26.318
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Used liquor bottles |
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Section 26.319
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Alternate methods or procedures |
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Section 26.331
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Imported distilled spirits, wines, and beer |