---
kind: "section"
citation: "27 C.F.R. § 26.208"
title: "27"
number: "26.208"
heading: "Craft Beverage Modernization Act Tax benefits."
url: "https://uscodex.org/cfr/27/26.208"
---

# §26.208. Craft Beverage Modernization Act Tax benefits.


The procedures set forth in [27 CFR part 27](/cfr/27/part27.md), [subpart P](/cfr/27/subpartP.md), apply to the application of Craft Beverage Modernization Act tax benefits for products produced in and imported from the Virgin Islands and entered for consumption subject to tax, except as [subpart P](/cfr/27/subpartP.md) would be manifestly incompatible with the intent of the other regulations in this part.


## Notes

### Amendments

[T.D. TTB-186, 87 FR 58031, Sept. 23, 2022]

### Authority

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.

### Source

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.

### Amendments

[T.D. TTB-186, 87 FR 58031, Sept. 23, 2022]