27 CFR 25.158 - Tax computation for bottled beer.

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§ 25.158 Tax computation for bottled beer.
Barrel equivalents for various case sizes are as follows:
(a) For U.S. measure bottles.
Bottle size (net contents in fluid ounces) Number of bottles per case Barrel equivalent
6 12 0.01815
6 24 0.03629
7 12 0.02117
7 24 0.04234
7 32 0.05645
7 35 0.06174
7 36 0.06351
7 40 0.07056
7 48 0.08468
8 12 0.02419
8 24 0.04839
8 36 0.07258
8 48 0.09677
10 12 0.03024
10 24 0.06048
10 48 0.12097
11 12 0.03327
11 24 0.06653
11.5 24 0.06956
12 12 0.03629
12 15 0.04536
12 20 0.06048
12 24 0.07258
12 30 0.09073
12 48 0.14516
12 50 0.15121
14 12 0.04234
14 24 0.08468
16 (1 pint) 12 0.04839
16 (1 pint) 24 0.09677
22 12 0.06653
22 24 0.13306
24 12 0.07258
24 24 0.14516
30 12 0.09073
32 (1 quart) 12 0.09677
40 12 0.12097
64 1 0.01613
64 4 0.06452
64 6 0.09677
128 (1 gallon) 1 0.03226
288 1 0.07258
(b) For metric measure bottles.
Bottle size (metric net contents) Number of bottles per case Barrel equivalent
500 milliliters 24 0.10226
750 milliliters 12 0.07670
1 liter 12 0.10226
2 liters 6 0.10226
5 liters 1 0.04261
(c) For other case sizes. If beer is to be removed in cases or bottles of sizes other than those listed in the above tables, the brewer shall notify the appropriate TTB officer in advance and request to be advised of the fractional barrel equivalent applicable to the proposed case size.
[T.D. ATF-345, 58 FR 40357, July 28, 1993]

Title 27 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-09-30; vol. 79 # 189 - Tuesday, September 30, 2014
    1. 79 FR 58674 - Small Brewers Bond Reduction and Requirement To File Tax Returns, Remit Tax Payments and Submit Reports Quarterly
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      This final rule is effective on January 1, 2015.
      27 CFR Part 25

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 19 - CUSTOMS DUTIES
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5002 - Definitions

§ 5051 - Imposition and rate of tax

§ 5052 - Definitions

§ 5053 - Exemptions

§ 5054 - Determination and collection of tax on beer

§ 5056 - Refund and credit of tax, or relief from liability

§ 5061 - Method of collecting tax

§ 5121 - Recordkeeping by wholesale dealers

§ 5122 - Recordkeeping by retail dealers

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5124 - Registration by dealers

§ 5222 - Production, receipt, removal, and use of distilling materials

§ 5401 - Qualifying documents

§ 5402 - Definitions

§ 5403 - Cross references

§ 5411 - Use of brewery

§ 5412 - Removal of beer in containers or by pipeline

§ 5413 - Brewers procuring beer from other brewers

§ 5414 - Removals from one brewery to another belonging to the same brewer

§ 5415 - Records and returns

§ 5416 - Definitions of package and packaging

§ 5417 - Pilot brewing plants

§ 5551 - General provisions relating to bonds

§ 5552 - Installation of meters, tanks, and other apparatus

§ 5555 - Records, statements, and returns

§ 5556 - Regulations

§ 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

§ 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment

§ 5684 - Penalties relating to the payment and collection of liquor taxes

§ 6011 - General requirement of return, statement, or list

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6091 - Place for filing returns or other documents

§ 6109 - Identifying numbers

§ 6151 - Time and place for paying tax shown on returns

§ 6301 - Collection authority

§ 6302 - Mode or time of collection

§ 6311 - Payment of tax by commercially acceptable means

§ 6313 - Fractional parts of a cent

§ 6402 - Authority to make credits or refunds

§ 6651 - Failure to file tax return or to pay tax

§ 6656 - Failure to make deposit of taxes

§ 6676 - Erroneous claim for refund or credit

§ 6806 - Occupational tax stamps

§ 7342 - Penalty for refusal to permit entry or examination

§ 7606 - Entry of premises for examination of taxable objects

§ 7805 - Rules and regulations

U.S. Code: Title 31 - MONEY AND FINANCE

Title 27 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 25 after this date.

  • 2014-09-30; vol. 79 # 189 - Tuesday, September 30, 2014
    1. 79 FR 58674 - Small Brewers Bond Reduction and Requirement To File Tax Returns, Remit Tax Payments and Submit Reports Quarterly
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      This final rule is effective on January 1, 2015.
      27 CFR Part 25