[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR26.44]

[Page 694]
 
            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 Cb_Products Coming Into the United States From Puerto Rico
 
Sec. 26.44  Liquor dealer's special taxes.

    Every person bringing liquors into the United States from Puerto 
Rico, who sells, or offers for sale, such liquors shall file Form 5630.5 
with ATF in accordance with the instructions of the form, and pay 
special (occupational) tax as a wholesale dealer in liquor or as a 
retail dealer in liquor in accordance with the law and regulations 
governing the payment of such special taxes (part 194 of this chapter).

(Sec. 201, Pub. L. 85-859, 72 Stat. 1340 as amended, 1343 as amended, 
1344 as amended (26 U.S.C. 5111, 5112, 5121, 5122))

[T.D. ATF-70, 45 FR 33980, May 21, 1980, as amended by T.D. ATF-251, 52 
FR 19338, May 22, 1987]