27 C.F.R. § 26.263

Current through November 30, 2024

Section 26.263 - Determination of tax on beer

If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels of 31 gallons each, or fractional parts thereof, contained in the shipment.

27 C.F.R. §26.263

68A Stat. 611, as amended; 26 U.S.C. 5051

20 FR 6077, 8/20/1955. Redesignated at 40 FR 16835, 4/15/1975, and further redesignated and amended by T.D. ATF-459, 66 FR 38550 , 38552, 7/25/2001