27 CFR 27.46

§ 27.46 Computation of tax.

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

Cite this

Citation: 27 CFR 27.46, § 27.46 Computation of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117407
Permanent ID: ys:prov:117407@1
SHA-256: 392352aa2dbb12f7ed23a599792ca51298a0ccc2854ca458b0713dd7fa868a77

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Full text

The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law.

Legislative history

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