27 CFR 27.46 - Computation of tax.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart D [§ 27.40 - § 27.49]

§ 27.46 - Computation of tax.

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

(72 Stat. 1333, as amended; 26 U.S.C. 5051) [T.D. 6644, 28 FR 3165. Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]

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.

cite as: 27 CFR 27.46