27 CFR 19.258
§ 19.258 Additional tax on nonbeverage spirits.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 19.258, § 19.258 Additional tax on nonbeverage spirits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116090
- Permanent ID
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Full text
The additional tax imposed by 26 U.S.C. 5001(a)(8), on imported spirits withdrawn from customs custody without payment of tax and later withdrawn from bonded premises for beverage purposes, and the related provisions of § 19.257, are not applicable to Puerto Rican or Virgin Islands spirits brought into the United States and transferred to bonded premises under the provisions of this part.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.