27 CFR Part 25 - Subpart K - Tax on Beer
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Liability for Tax (§§ 25.151 - 25.153)
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Determination of Tax (§§ 25.155 - 25.160)
- § 25.155 Types of containers.
- § 25.156 Determination of tax on keg beer.
- § 25.157 Determination of tax on bottled beer.
- § 25.158 Tax computation for bottled beer.
- § 25.159 Time of tax determination and payment; offsets.
- § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
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Preparation and Remittance of Tax Returns (§§ 25.163 - 25.169)
- § 25.163 Method of tax payment.
- § 25.164 Deferred payment return periods—annual, quarterly, and semimonthly.
- § 25.164a Special September rule for taxes due by semimonthly return.
- § 25.165 Payment of tax by electronic fund transfer.
- § 25.166 Payment of reduced rate of tax.
- § 25.167 Notice of brewer to pay reduced rate of tax.
- § 25.168 Employer identification number.
- § 25.169 Application for employer identification number.
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Prepayment of Tax (§§ 25.173 - 25.175)
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Failure To Pay Tax (§ 25.177)