{"data":{"id":"us/27-cfr-26.37","jurisdiction":"us","citation":"27 CFR 26.37","heading":"Alcohol and Tobacco Tax and Trade Bureau Officers.","body":"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.","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 Cb—Products Coming Into the United States From Puerto Rico"],"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":"551a67d019a2c1189f56b689c81bf90ab68ecd5a4f42c234181a927583d0589d","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.36c","next":"us/27-cfr-26.38"},"notice":"GroundRules: Original legal text. Not legal advice."}