StacksVerified U.S. regulatory reference

27 CFR §26.266

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The internal revenue tax on liquors (except spirits transferred under subparts O or Oa of this part) and articles coming into the United States from the Virgin Islands shall be paid to the district director of customs at the port of entry, as provided by customs regulations (19 CFR chapter I).