Code of Federal Regulations · Section
§ 25.157 — Determination Of Tax On Bottled Beer
27 C.F.R. § 25.157
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The quantities of bottled beer removed subject to tax shall be computed to 5 decimal places in accordance with the table and instructions in § 25.158. The sum of the quantities computed for any one day will be rounded to 2 decimal places and the tax will be calculated and paid on the rounded sum.
Authorizing Statute
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Definitions26 U.S.C. § 5002
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Definitions31 U.S.C. § 9301
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Imposition and rate of tax26 U.S.C. § 5051