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Regulations last checked for updates: Nov 24, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter I
Part 27
Subpart D - Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer
DISTILLED SPIRITS
§ 27.40 - Distilled spirits.
§ 27.41 - Computation of effective tax rate.
WINES
§ 27.42 - Wines.
§ 27.42a - Still wines containing carbon dioxide.
LIQUEURS, CORDIALS, AND OTHER COMPOUNDS AND PREPARATIONS
§ 27.43 - Liqueurs, cordials, and similar compounds.
§ 27.44 - Other compounds and preparations.
BEER
§ 27.45 - Rate of tax.
§ 27.46 - Computation of tax.
COLLECTION OF INTERNAL REVENUE TAXES
§ 27.48 - Imported distilled spirits, wines, and beer.
§ 27.48a - Payment of tax by electronic fund transfer.
EXEMPTION OF CERTAIN SAMPLES FROM INTERNAL REVENUE TAXES
§ 27.49 - Commercial samples of alcoholic beverages.
authority:
5 U.S.C. 552
(a),
19 U.S.C. 81c
,
1202
;
26 U.S.C. 5001
,
5007
,
5008
,
5010
,
5041
,
5051
,
5054
,
5061
,
5121
,
5122
,
5201
,
5205
,
5207
,
5232
,
5273
,
5301
,
5313
,
5382
,
5555
,
6038E
,
6065
,
6109
,
6302
,
7805
source:
20 FR 3561, May 21, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-479, 67 FR 30799, May 8, 2002.
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