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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.26.265 Determination of tax on articles

Current as of October 02, 2022 | Updated by FindLaw Staff

Where articles contain distilled spirits, the tax will be collected at the rate prescribed by 26 U.S.C. 5001(a)(1) on all alcohol contained therein, regardless of the source. Articles containing only wine and/or beer will be taxed at the rates prescribed by 26 U.S.C. 5041 and/or 5051, respectively. The quantities and kinds of liquors will be shown on the certificate prescribed in § 26.205.

(Authority:  Sec. 201, Pub.L. 85–859, 72 Stat. 1314, as amended (26 U.S.C. 5001, 5007))

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.26.265 Determination of tax on articles - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-26-265/

Read this complete Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.26.265 Determination of tax on articles on Westlaw

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