27 C.F.R. § 25.151
Current through September 30, 2024
All beer, brewed or produced, and removed for consumption or sale, is subject to the tax prescribed by 26 U.S.C. 5051 , for every barrel containing not more than 31 gallons, and at a like rate for any other quantity or for the fractional parts of a barrel as authorized in § 25.156 .
27 C.F.R. § 25.151
Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended ( 26 U.S.C. 5051 , 5052 )