27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 26.211

Warehouse receipts covering distilled spirits.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 26.211 — Warehouse receipts covering distilled spirits.

§ 26.211 Warehouse receipts covering distilled spirits. The sale of warehouse receipts for distilled spirits is equivalent to the sale of distilled spirits. Accordingly, every person bringing distilled spirits into the United States from the Virgin Islands who sells, or offers for sale, warehouse receipts for distilled spirits stored in warehouses, or elsewhere, must register and keep records as a dealer in liquors at the place where the warehouse receipts are sold, or offered for sale, in accordance with part 31 of this chapter. (26 U.S.C. 5121, 5122, 5123, 5124) [T.D. TTB–79, 74 FR 37406, July 28, 2009]

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-6BFBDF
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27 C.F.R. § 26.211
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The regulatory text of 27 C.F.R. § 26.211 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 27 27 C.F.R. § 26.211