Code of Federal Regulations · Section
§ 26.265 — Determination Of Tax On Articles
27 C.F.R. § 26.265
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Where articles contain distilled spirits, the tax will be collected at the rate prescribed by 26 U.S.C. 5001(a)(1) on all alcohol contained therein, regardless of the source. Articles containing only wine and/or beer will be taxed at the rates prescribed by 26 U.S.C. 5041 and/or 5051, respectively. The quantities and kinds of liquors will be shown on the certificate prescribed in § 26.205.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Imposition and rate of tax26 U.S.C. § 5041
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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