Code of Federal Regulations · Section

§ 26.264 — Determination Of Tax On Wine

27 C.F.R. § 26.264

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If the certificate prescribed in § 26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041, Internal Revenue Code, as amended.

27 C.F.R. § 26.263 27 C.F.R. § 26.265

Authorizing Statute

Imposition and rate of tax
26 U.S.C. § 5041
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203