27 C.F.R. § 26.170 Drawback of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person who brings eligible articles into the United States from Puerto Rico may claim drawback of the distilled spirits excise taxes paid on such articles as provided in this subpart.
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart I—Claims for Drawback on Eligible Articles From Puerto Rico
§ 26.170 Drawback of tax.
