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But the state also strictly regulates liquor sales, and from this extracts hundreds of millions of dollars from the sale of spirits

Government agencies importing tax-free spirits under this subpart must file, along with filing the customs entry or entry summary, the total quantity of the spirits to be entered and, if filing electronically, the permit number as required under 27.183

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5001 on each proof gallon and a proportionate tax at a like rate on all fractional parts of each proof gallon