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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 A - Alcohol |
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Part 27 - Importation of Distilled Spirits, Wines, and Beer |
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Subpart D - Tax On Imported Distilled Spirits, Wines, and Beer |
| Beer |
| § 27.45 - Rate of tax. |
| § 27.46 - Computation of tax. |
| Liqueurs, Cordials, and Other Compounds and Preparations |
| § 27.43 - Liqueurs, cordials, and similar compounds. |
| § 27.44 - Other compounds and preparations. |
| Distilled Spirits |
| § 27.40 - Distilled spirits. |
| § 27.41 - Computation of effective tax rate. |
| Collection of Internal Revenue Taxes |
| § 27.48 - Imported distilled spirits, wines, and beer. |
| § 27.48a - Payment of tax by electronic fund transfer. |
| Wines |
| § 27.42 - Wines. |
| § 27.42a - Still wines containing carbon dioxide. |
| Exemption of Certain Samples from Internal Revenue Taxes |
| § 27.49 - Commercial samples of alcoholic beverages. |