27 CFR 26.265
§ 26.265 Determination of tax on articles.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
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- Citation
- 27 CFR 26.265, § 26.265 Determination of tax on articles, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117348
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.