27 C.F.R. § 26.163 General requirements.
Title 27 - Alcohol, Tobacco Products and Firearms
Except as provided in §26.164, every person, other than a tourist, bringing liquor into the United States from Puerto Rico shall keep records and render reports of the physical receipt and disposition of such liquors in accordance with part 311 1 (“Alcohol Beverage Dealers”) (72 Stat. 1342, 1395; 26 U.S.C. 5114, 5555) [T.D. ATF–2, 37 FR 22736, Oct. 21, 1972. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–172, 49 FR 14943, Apr. 16, 1984. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38552, July 25, 2001; T.D. TTB–25, 70 FR 19883, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart H—Records and Reports of Liquors From Puerto Rico
§ 26.163 General requirements.