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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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Part 251 - IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER |
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Subpart D - Tax On Imported Distilled Spirits, Wines, and Beer |
| Liqueurs, Cordials, and Other Compounds and Preparations |
| § 251.43 - Liqueurs, cordials, and similar compounds. |
| § 251.44 - Other compounds and preparations. |
| Beer |
| § 251.45 - Rate of tax. |
| § 251.46 - Computation of tax. |
| Exemption of Certain Samples From Internal Revenue Taxes |
| § 251.49 - Commercial samples of alcoholic beverages. |
| Distilled Spirits and Perfumes |
| § 251.40a - Computation of effective tax rate. |
| Collection of Internal Revenue Taxes |
| § 251.48 - Imported distilled spirits, wines, and beer. |
| § 251.48a - Payment of tax by electronic fund transfer. |
| Distilled Spirits |
| § 251.40 - Distilled spirits. |
| § 251.41 - Computation of effective tax rate. |
| Wines |
| § 251.42 - Wines. |
| § 251.42a - Still wines containing carbon dioxide. |