27 CFR Part 26

[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2020]
From the U.S. Government Printing Office via GPO Access
[CITE: 27 CFR 26.11]

[Page 813-816]

TITLE 27 – ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I – BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY – Continued

PART 26 – LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS – Table of Contents

Subpart B – Definitions

Sec. 26.11 Meaning of terms.

   Administrator. The Administrator, Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, Washington, DC.
   Appropriate TTB officer. An officer or employee of the Alcohol and Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions relating to the administration or enforcement of this part by TTB Order 1135.26, Delegation of the Administrator’s Authorities in 27 CFR Part 26, Liquors and Articles from Puerto Rico and the Virgin Islands.
* * *
   Revenue Agent. Any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico.
   Secretary. The Secretary of the Treasury of Puerto Rico.
   Secretary or his delegate. The Secretary or any officer or employee of the Department of the Treasury of Puerto Rico duly authorized by the Secretary to perform the function mentioned or described in this part.
   Taxpaid. As used in this part with respect to liquors or articles of Puerto Rican manufacture, includes liquors or articles on which the tax was computed but with respect to which payment was deferred under the provisions of sub- part E of this part.
   Treasury Account. The Department of the Treasury’s General Account at the Federal Reserve Bank of New York.
   United States. The States and the District of Columbia.
   U.S.C. The United States Code.