27 CFR § 26.44
Liquor dealer registration and recordkeeping
April 24, 2020
Every person bringing liquors into the United States from Puerto Rico who sells, or offers for sale, such liquors must register and keep records as a wholesale dealer in liquor or as a retail dealer in liquor in accordance with part 31 of this chapter.
(26 U.S.C. 5121, 5122, 5123, 5124.)
[T.D. TTB-79, 74 FR 37405, July 28, 2009]
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