TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - LIQUORS

PART 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

subpart e - TAXPAYMENT OF LIQUORS AND ARTICLES IN PUERTO RICO

26.87 - Evidence of taxpayment.

Where, under the provisions of 26.86, a person has made application to the Secretary for authority to ship distilled spirits of Puerto Rican manufacture to the United States in containers having a capacity of more than one gallon, he shall, at the same time, submit sworn evidence to the Secretary that the distilled spirits tax has been paid as provided in 26.81 or deferred as provided in 26.80, or he shall submit application, ATF Form 5110.51, for permit to pay such taxes, as provided in 26.78. When satisfied that the shipper has complied with all provisions of this part relating to the payment of taxes on such distilled spirits, the Secretary or his delegate, shall note his approval on both copies of the sworn application, and return one copy to the shipper. On receipt of the approved application, the shipper shall submit application for permit to ship, Form 487B, as prescribed in 26.114 through 26.116.

[T.D. 6695, 28 FR 12933, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr.

15, 1975, and amended by T.D. ATF62, 44 FR 71711, Dec. 11, 1979.

Redesignated and amended by T.D. ATF459, 66 FR 38550, 38551, July 25, 2001]