27 C.F.R. § 26.264

Current through September 30, 2024

Section 26.264 - Determination of tax on wine

If the certificate prescribed in § 26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041, Internal Revenue Code, as amended.

27 C.F.R. § 26.264

68A Stat. 609, as amended; 26 U.S.C. 5041

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