27 CFR 19.615

§ 19.615 Standard effective tax rate records.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 19.615, § 19.615 Standard effective tax rate records, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116303
Permanent ID: ys:prov:116303@1
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Full text

For each product to be tax determined using a standard effective tax rate in accordance with § 19.248, a proprietor must prepare a record of the standard effective tax rate computation showing, for one proof gallon of the finished product, the following information: (a) The name of the product; (b) The least quantity of each eligible flavor that will be used in the product, in proof gallons, or 0.025 proof gallon, whichever is less; (c) The least quantity of each eligible wine that will be used in the product, in proof gallons; (d) The greatest effective tax rate applicable to the product, calculated in accordance with § 19.246 with the values indicated in paragraphs (a) and (b) of this section; and (e) The date on which the use of the standard effective tax rate commenced.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.