27 CFR 26.263

§ 26.263 Determination of tax on beer.

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

Cite this

Citation: 27 CFR 26.263, § 26.263 Determination of tax on beer, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117346
Permanent ID: ys:prov:117346@1
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Full text

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.

Legislative history

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