27 CFR 25.212 - Beer returned to brewery from which removed.

Regulations last checked for updates: Nov 24, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024

View all text of Subpart M [§ 25.211 - § 25.213]

§ 25.212 - Beer returned to brewery from which removed.

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

(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1390, as amended (26 U.S.C. 5056,5415

authority: 19 U.S.C. 81c; 26 U.S.C. 5002,5051,5056,5061,5121,5122,5222,5401,5411,5551,5552,5555,5556,5671,5673,5684,6011,6061,6065,6091,6109,6151,6301,6302,6311,6313,6402,6651,6656,6676,6806,7342,7606,7805; 31 U.S.C. 9301,9303

source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

cite as: 27 CFR 25.212