§ 26.263 Determination of tax on beer.
If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected at the rates imposed by 26 U.S.C. 5051.
(68A Stat. 611, as amended; 26 U.S.C. 5051, 7652)[T.D. TTB-145, 81 FR 94201, Dec. 22, 2016]