27 CFR 26.170

§ 26.170 Drawback of tax.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 26.170, § 26.170 Drawback of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117292
Permanent ID: ys:prov:117292@1
SHA-256: 87f324602f8ab5514f9f906441269aa8d9931a0798fcaa10366cee5a7fd388cd

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Full text

Any person who brings eligible articles into the United States from Puerto Rico may claim drawback of the distilled spirits excise taxes paid on such articles as provided in this subpart.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.