CFR › Title 27 › Part 26 Part 26 — Liquors and Articles from Puerto Rico and the Virgin Islands Subpart A — Scope of Regulations Subpart Ca — Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands Subpart Cb — Products Coming Into the United States From Puerto Rico Subpart D — Formulas for Products From Puerto Rico Subpart E — Taxpayment of Liquors and Articles in Puerto Rico § 26.61 — General. § 26.62 — Corporate surety. § 26.62a — Filing of powers of attorney. § 26.62b — Execution of powers of attorney. § 26.63 — Deposit of securities or cash (including cash equivalents) in lieu of corporate surety. § 26.64 — Consents of surety. § 26.65 — Authority to approve bonds and consents of surety. § 26.66 — Bond, TTB Form 5110.50—Distilled spirits. § 26.67 — Bond, TTB Form 5120.32—Wine. § 26.68 — Bond, TTB Form 5130.16—Beer. § 26.68a — Bond account. § 26.69 — Strengthening bonds. § 26.70 — Superseding bonds and new bonds for previously exempt persons. § 26.70a — Notice of approval of bonds. § 26.71 — Termination of bonds. § 26.72 — Application of surety for relief from bond. § 26.73 — Relief of surety from bond. § 26.74 — Release of pledged securities or cash (including cash equivalents). § 26.75 — TTB Form 5000.23 PR, Notice of Termination of Bond. § 26.76 — Insular permits. § 26.77 — Subject to tax. § 26.78 — Application and permit, TTB Form 5110.51. § 26.79 — Inspection or gauge and computation of tax. § 26.79a — Computation of effective tax rate. § 26.80 — Deferred payment of tax—release of spirits. § 26.81 — Prepayment of tax and release of spirits. § 26.82 — Permit to ship. § 26.86 — Authority for shipment. § 26.87 — Evidence of taxpayment. § 26.92 — Subject to tax. § 26.93 — Application and permit, TTB Form 5100.21. § 26.94 — Computation of tax. § 26.95 — Deferred payment of tax—release of wine. § 26.96 — Prepayment of tax—release of wine. § 26.96b — Permit to ship. § 26.97 — Marking containers of wine. § 26.101 — Subject to tax. § 26.102 — Application and permit, TTB Form 5100.21. § 26.103 — Computation of tax. § 26.104 — Deferred payment of tax—release of beer. § 26.105 — Prepayment of tax—release of beer. § 26.105a — Permit to ship. § 26.106 — Marking containers of beer. § 26.107 — Taxable status. § 26.108 — Application for permit, TTB Form 5110.51 and/or 5100.21. § 26.109 — Taxpayment. § 26.110 — Release of articles or liquors. § 26.111 — General. § 26.112 — Returns for deferred payment of tax. § 26.112a — Payment of tax by electronic fund transfer. § 26.113 — Returns for prepayment of taxes. § 26.114 — Permit to ship required. § 26.115 — Application, TTB Form 5170.7. § 26.116 — Issuance of permit, TTB Form 5170.7, and customs inspection. § 26.117 — Action by carrier. § 26.118 — Inspection by district director of customs at port of arrival. § 26.119 — Disposition of forms by district director of customs. Subpart F — Liquors and Articles Purchased by Tourists in Puerto Rico Subpart G — Closures for Distilled Spirits From Puerto Rico Subpart H — Records and Reports of Liquors From Puerto Rico Subpart I — Claims for Drawback on Eligible Articles From Puerto Rico Subpart Ia — Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico Subpart Ib — Shipment of Bulk Distilled Spirits From Puerto Rico, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant Subpart J — Products Coming Into the United States From the Virgin Islands Subpart K — Formulas for Products From the Virgin Islands Subpart L — Closures for Distilled Spirits From the Virgin Islands Subpart M — Procedure at Port of Entry From the Virgin Islands Subpart N — Records and Reports of Liquors From the Virgin Islands Subpart O — Tax-Free Shipments to the United States From the Virgin Islands Subpart Oa — Shipment of Bulk Distilled Spirits From the Virgin Islands, Without Payment of Tax, for Transfer From Customs Custody to the Bonded Premises of a Distilled Spirits Plant Subpart Ob — Claims for Drawback on Eligible Articles From the Virgin Islands Subpart P — Requirements for Liquor Bottles Subpart Q — Miscellaneous Provisions