LIABILITY FOR TAX

• § 25.151 - Rate of tax.

• § 25.152 - Reduced rate of tax for certain brewers.

• § 25.153 - Persons liable for tax.

DETERMINATION OF TAX

• § 25.155 - Types of containers.

• § 25.156 - Determination of tax on keg beer.

• § 25.157 - Determination of tax on bottled beer.

• § 25.158 - Tax computation for bottled beer.

• § 25.159 - Time of tax determination and payment; offsets.

• § 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

PREPARATION AND REMITTANCE OF TAX RETURNS

• § 25.163 - Method of tax payment.

• § 25.164 - Deferred payment return periods—annual, quarterly, and semimonthly.

• § 25.164a - Special September rule for taxes due by semimonthly return.

• § 25.165 - Payment of tax by electronic fund transfer.

• § 25.166 - Payment of reduced rate of tax.

• § 25.167 - Notice of brewer to pay reduced rate of tax.

• § 25.168 - Employer identification number.

• § 25.169 - Application for employer identification number.

PREPAYMENT OF TAX

• § 25.173 - Brewer in default.

• § 25.174 - Bond not sufficient.

• § 25.175 - Prepayment of tax.

FAILURE TO PAY TAX

• § 25.177 - Evasion of or failure to pay tax; failure to file a tax return.