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 M—Procedure at Port of Entry From the Virgin Islands

27 C.F.R. § 26.263

Determination of tax on beer

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

If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected at the rates imposed by 26 U.S.C. 5051.

(68A Stat. 611, as amended; 26 U.S.C. 5051, 7652) [T.D. TTB-145, 81 FR 94201, Dec. 22, 2016]