27 CFR 25.212

§ 25.212 Beer returned to brewery from which removed.

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

Cite this

Citation: 27 CFR 25.212, § 25.212 Beer returned to brewery from which removed, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117138
Permanent ID: ys:prov:117138@1
SHA-256: d702a919a6ee82f8d2f075b202e0df8b6dfed64b3bcef9f71e10b477e3b3610c

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Full text

If beer on which the tax has been determined or paid is returned to the brewery from which removed, the brewer shall take the quantity of beer as an offset or deduction against the quantity of beer removed for consumption or sale from the brewery on that business day, as provided in § 25.159

Legislative history

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