Code of Federal Regulations · Section
§ 26.263 — Determination Of Tax On Beer
27 C.F.R. § 26.263
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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.
Authorizing Statute
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Imposition and rate of tax26 U.S.C. § 5051
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Definitions31 U.S.C. § 9301
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203