{"data":{"id":"us/27-cfr-26.266","jurisdiction":"us","citation":"27 CFR 26.266","heading":"Tax payment.","body":"The internal revenue tax on liquors (except spirits transferred under subparts O or Oa of this part) and articles coming into the United States from the Virgin Islands shall be paid to the district director of customs at the port of entry, as provided by customs regulations (19 CFR chapter I).","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS","Subpart M—Procedure at Port of Entry From the Virgin Islands"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"bb076d560f073e5185761dbd796d9c1d41d87cbba7e2f2e84fb0d966fb9c23bc","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.265","next":"us/27-cfr-26.267"},"notice":"GroundRules: Original legal text. Not legal advice."}