C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—ALCOHOL › PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS › Subpart E—Taxpayment of Liquors and Articles in Puerto Rico

27 C.F.R. § 26.103

Computation of tax

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

On receipt of permit to compute the tax on TTB Form 5100.21 the brewer shall compute and enter the amount of the tax on all copies of the form.

[T.D. 6695, 28 FR 12934, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. TTB-146, 82 FR 1132, Jan. 4, 2017]