§ 26.263 - Determination of tax on beer.

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- 2016-29201. Final rule; Treasury decision. 2016-29201. Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes and Facilitate Use of the International Trade Data System
- 2016-14359. Notice of proposed rulemaking. 2016-14359. Amendments To Streamline Importation of Distilled Spirits, Wine, Beer, Malt Beverages, Tobacco Products, Processed Tobacco, and Cigarette Papers and Tubes, and Facilitate Use of the International Trade Data System

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§ 26.263 Determination of tax on beer.

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]

                    
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§ 26.263 - Determination of tax on beer.

§ 26.263 Determination of tax on beer.