27 CFR 26.273

§ 26.273 Proprietors of taxpaid premises.

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

Cite this

Citation: 27 CFR 26.273, § 26.273 Proprietors of taxpaid premises, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117353
Permanent ID: ys:prov:117353@1
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Full text

Transactions involving the bringing of liquors into the United States from the Virgin Islands by proprietors of distilled spirits plants, bonded wine cellars, and breweries in the United States qualified under the provisions of this chapter shall be recorded and reported in accordance with the regulations governing the operations of such premises in the United States.

Legislative history

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