Code of Federal Regulations · Section

§ 25.163 — Method Of Tax Payment

27 C.F.R. § 25.163

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A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25.164, 25.164a, 25.173, and 25.175. In paying the tax, a fractional part of a cent will be disregarded unless it amounts to one-half cent or more, in which case it will be increased to one cent.

27 C.F.R. § 25.160 27 C.F.R. § 25.164

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