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CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS > SUBPART F—Liquors and Articles Purchased by Tourists in Puerto Rico (§26.125 to §26.128) > 26.125—Taxable.
26.125—Taxable.
When liquors and articles subject to tax are brought into the United States by tourists, the tax thereon shall be paid as provided in this subpart.