27 CFR 26.263 - Determination of tax on beer.
§ 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.
(68A Stat. 611, as amended;
26 U.S.C. 5051
)
[20 FR 6077, Aug. 20, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
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