26.193—Notification of tax liability.
(a)
If the chemist of the Treasury of Puerto Rico finds that denatured spirits or products made with denatured spirits are not eligible for tax-free shipment, before the shipment is made, the chemist will immediately notify the shipper that the article is subject to tax, payable in accordance with §§ 26.107 through 26.110.
Code of Federal Regulations
Footnote(s): 1 Proof gallons by which distilled spirits derived from eligible flavors exceed 21/2% of the total proof gallons in the batch (100.9−(21/2%)×3,371.8=16.6).
(b)
If the chemist of the Treasury of Puerto Rico finds that denatured spirits or products made with denatured spirits are not eligible for tax-free shipment, after the shipment is made, the chemist will immediately notify the shipper that the tax shall be paid immediately in accordance with § 26.113. The chemist will also notify the appropriate TTB officer.