Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 27 - Importation of Distilled Spirits, Wines, and Beer |
Subpart D - Tax On Imported Distilled Spirits, Wines, and Beer |
Beer |
§ 27.46 - Computation of tax.
Latest version.
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§ 27.46 Computation of tax.
The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law.
[T.D. 6644, 28 FR 3165. Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]