[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR26.78]

[Page 677]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS--Table of Contents
 
      Subpart E--Taxpayment of Liquors and Articles in Puerto Rico
 
Sec. 26.78  Application and permit, ATF Form 5110.51.

    Application for permit to compute the tax on, and to withdraw, 
distilled spirits shall be made on ATF Form 5110.51, in quintuplicate, 
by the proprietor. The proprietor shall forward all copies of the form 
to the Secretary. If the application is properly prepared and is 
otherwise in order, the Secretary or his delegate shall execute the 
permit, retain one copy, and forward the original and remaining copies 
of the form to the revenue agent at the premises where the products are 
located.

[T.D. ATF-62, 44 FR 71711, Dec. 11, 1979, as amended by T.D. ATF-251, 52 
FR 19338, May 22, 1987]