For regulations under 26 U.S.C. 7652 , see 27 CFR part 26 relating to liquors and articles from Puerto Rico and the Virgin Islands; and 27 CFR part 41 relating to cigars, cigarettes, and cigarette papers and tubes.
27 C.F.R. §70.461
68A Stat. 907, as amended ( 26 U.S.C. 7652 )