Every person bringing liquors into the United States from the Virgin Islands who sells, or offers for sale, such liquors must register and keep records as a wholesale dealer in liquor or as a retail dealer in liquor in accordance with part 31 of this chapter.

(26 U.S.C. § 5121, 5122, 5123, 5124)[T.D. TTB-79, 74 FR 37406, July 28, 2009]