27 CFR 26.265 – Determination of tax on articles
Current as of: 2024 | Check for updates
|
Other versions
Where articles contain distilled spirits, the tax will be collected at the rate prescribed by 26 U.S.C. § 5001(a)(1) on all alcohol contained therein, regardless of the source. Articles containing only wine and/or beer will be taxed at the rates prescribed by 26 U.S.C. § 5041 and/or 5051, respectively. The quantities and kinds of liquors will be shown on the certificate prescribed in § 26.205.