27 C.F.R. § 19.486 Additional tax on nonbeverage spirits.
Title 27 - Alcohol, Tobacco Products and Firearms
The additional tax imposed by 26 U.S.C. 5001(a)(9), on imported spirits withdrawn from customs custody without payment of tax and thereafter withdrawn from bonded premises for beverage purposes, and the related provisons of §19.518, are not applicable to Puerto Rican or Virgin Islands spirits brought into the United States and transferred to bonded premises under the provisions of this part. (Sec. 201, Pub. L. 85–859, 72 Stat. 1356, as amended (26 U.S.C. 5201))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart O—Spirits from Customs Custody
Puerto Rican and Virgin Islands Spirits
§ 19.486 Additional tax on nonbeverage spirits.
