1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
  6. Subpart Ia - Shipment of Denatured Spirits and Products Made With Denatured Spirits to the United States From Puerto Rico
  7. 27 CFR § 26.192
27 CFR § 26.192
Samples and analysis
April 24, 2020
CFR

The chemist of the Treasury of Puerto Rico may take samples of the product to be shipped in order to determine that it is eligible for tax-free status.

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§ 26.191 Notice of shipment
Next
§ 26.193 Notification of tax liability

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