[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR26.61] [Page 736] 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 Subpart E_Taxpayment of Liquors and Articles in Puerto Rico Sec. 26.61 General. Source: T.D. 6551, 26 FR 1490, Feb. 22, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Bonds Every person filing a bond under this subpart, or consent of surety on such bond, must file it in accordance with the instructions on the form. [T.D. ATF-451, 66 FR 21669, May 1, 2001]