--- identifier : " /us/cfr/t27/s26.306 " source : " ecfr " legal_status : " authoritative_unofficial " title : " 27 CFR § 26.306 - Drawback of tax. " title_number : 27 title_name : " Alcohol, Tobacco Products and Firearms " section_number : " 26.306 " section_name : " Drawback of tax. " chapter_name : " ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY " subchapter_number : " A " subchapter_name : " ALCOHOL " part_number : " 26 " part_name : " LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS " positive_law : false currency : " 2026-03-24 " last_updated : " 2026-03-24 " format_version : " 1.1.0 " generator : " [email protected] " authority : " 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306. " regulatory_source : " 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001. " cfr_part : " 26 " ---
Identifier /us/cfr/t27/s26.306
Currency 2026-03-24
Positive Law No
Updated 2026-03-24
Chapter Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury Authority 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 710... 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.
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