Subpart E. Subpart E—Taxpayment of Liquors and Articles in Puerto Rico

• Bonds

  • SECTION § 26.61 - General.
  • SECTION § 26.62 - Corporate surety.
  • SECTION § 26.62a - Filing of powers of attorney.
  • SECTION § 26.62b - Execution of powers of attorney.
  • SECTION § 26.63 - Deposit of securities or cash (including cash equivalents) in lieu of corporate surety.
  • SECTION § 26.64 - Consents of surety.
  • SECTION § 26.65 - Authority to approve bonds and consents of surety.
  • SECTION § 26.66 - Bond, TTB Form 5110.50—Distilled spirits.
  • SECTION § 26.67 - Bond, TTB Form 5120.32—Wine.
  • SECTION § 26.68 - Bond, TTB Form 5130.16—Beer.
  • SECTION § 26.68a - Bond account.
  • SECTION § 26.69 - Strengthening bonds.
  • SECTION § 26.70 - Superseding bonds and new bonds for previously exempt persons.
  • SECTION § 26.70a - Notice of approval of bonds.

• Termination of Bonds

  • SECTION § 26.71 - Termination of bonds.
  • SECTION § 26.72 - Application of surety for relief from bond.
  • SECTION § 26.73 - Relief of surety from bond.
  • SECTION § 26.74 - Release of pledged securities or cash (including cash equivalents).
  • SECTION § 26.75 - TTB Form 5000.23 PR, Notice of Termination of Bond.

• Permits Required

  • SECTION § 26.76 - Insular permits.

• Distilled Spirits

  • SECTION § 26.77 - Subject to tax.
  • SECTION § 26.78 - Application and permit, TTB Form 5110.51.
  • SECTION § 26.79 - Inspection or gauge and computation of tax.
  • SECTION § 26.79a - Computation of effective tax rate.
  • SECTION § 26.80 - Deferred payment of tax—release of spirits.
  • SECTION § 26.81 - Prepayment of tax and release of spirits.
  • SECTION § 26.82 - Permit to ship.

• Packages of Distilled Spirits

  • SECTION § 26.86 - Authority for shipment.
  • SECTION § 26.87 - Evidence of taxpayment.

• Wine

  • SECTION § 26.92 - Subject to tax.
  • SECTION § 26.93 - Application and permit, TTB Form 5100.21.
  • SECTION § 26.94 - Computation of tax.
  • SECTION § 26.95 - Deferred payment of tax—release of wine.
  • SECTION § 26.96 - Prepayment of tax—release of wine.
  • SECTION § 26.96a - [Reserved]
  • SECTION § 26.96b - Permit to ship.
  • SECTION § 26.97 - Marking containers of wine.

• Beer

  • SECTION § 26.101 - Subject to tax.
  • SECTION § 26.102 - Application and permit, TTB Form 5100.21.
  • SECTION § 26.103 - Computation of tax.
  • SECTION § 26.104 - Deferred payment of tax—release of beer.
  • SECTION § 26.105 - Prepayment of tax—release of beer.
  • SECTION § 26.105a - Permit to ship.
  • SECTION § 26.106 - Marking containers of beer.

• Articles

  • SECTION § 26.107 - Taxable status.
  • SECTION § 26.108 - Application for permit, TTB Form 5100.51 and/or 5100.21.
  • SECTION § 26.109 - Taxpayment.
  • SECTION § 26.110 - Release of articles or liquors.

• Payment of Tax by Return

  • SECTION § 26.111 - General.
  • SECTION § 26.112 - Returns for deferred payment of tax.
  • SECTION § 26.112a - Payment of tax by electronic fund transfer.
  • SECTION § 26.113 - Returns for prepayment of taxes.

• Permit To Ship Liquors and Articles

  • SECTION § 26.114 - Permit to ship required.
  • SECTION § 26.115 - Application, TTB Form 5170.7.
  • SECTION § 26.116 - Issuance of permit, TTB Form 5170.7, and customs inspection.

• Procedure at Port of Arrival

  • SECTION § 26.117 - Action by carrier.
  • SECTION § 26.118 - Inspection by district director of customs at port of arrival.
  • SECTION § 26.119 - Disposition of forms by district director of customs.