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 Cb—Products Coming Into the United States From Puerto Rico (§26.35 to §26.46-26.47) > 26.44—Liquor dealer registration and recordkeeping.

26.44—Liquor dealer registration and recordkeeping.

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.

Code of Federal Regulations

( 26 U.S.C. 5121, 5122, 5123, 5124 .)

Code of Federal Regulations

[T.D. TTB-79, 74 FR 37405, July 28, 2009]