27 C.F.R. § 26.37 Alcohol and Tobacco Tax and Trade Bureau Officers.
Title 27 - Alcohol, Tobacco Products and Firearms
Appropriate TTB officers are authorized to collect internal revenue taxes on liquors and articles subject to tax, which are to be shipped to the United States. [T.D. TTB–44, 71 FR 16944, Apr. 4, 2006]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart Cb—Products Coming Into the United States From Puerto Rico
§ 26.37 Alcohol and Tobacco Tax and Trade Bureau Officers.