Title 27
PART 25 SUBPART k
Subpart K - Tax on Beer
- 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 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, 9303-9308.
- T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.
| 27:1.0.1.1.20.11.380 | SUBJGRP 380 | Liability for Tax | |
| 27:1.0.1.1.20.11.380.1 | SECTION 25.151 | 25.151 Rate of tax. | |
| 27:1.0.1.1.20.11.380.2 | SECTION 25.152 | 25.152 Reduced rate of tax for certain brewers. | |
| 27:1.0.1.1.20.11.380.3 | SECTION 25.153 | 25.153 Persons liable for tax. | |
| 27:1.0.1.1.20.11.381 | SUBJGRP 381 | Determination of Tax | |
| 27:1.0.1.1.20.11.381.4 | SECTION 25.155 | 25.155 Types of containers. | |
| 27:1.0.1.1.20.11.381.5 | SECTION 25.156 | 25.156 Determination of tax on keg beer. | |
| 27:1.0.1.1.20.11.381.6 | SECTION 25.157 | 25.157 Determination of tax on bottled beer. | |
| 27:1.0.1.1.20.11.381.7 | SECTION 25.158 | 25.158 Tax computation for bottled beer. | |
| 27:1.0.1.1.20.11.381.8 | SECTION 25.159 | 25.159 Time of tax determination and payment; offsets. | |
| 27:1.0.1.1.20.11.381.9 | SECTION 25.160 | 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer. | |
| 27:1.0.1.1.20.11.382 | SUBJGRP 382 | Preparation and Remittance of Tax Returns | |
| 27:1.0.1.1.20.11.382.10 | SECTION 25.163 | 25.163 Method of tax payment. | |
| 27:1.0.1.1.20.11.382.11 | SECTION 25.164 | 25.164 Deferred payment return periods - annual, quarterly, and semimonthly. | |
| 27:1.0.1.1.20.11.382.12 | SECTION 25.164a | 25.164a Special September rule for taxes due by semimonthly return. | |
| 27:1.0.1.1.20.11.382.13 | SECTION 25.165 | 25.165 Payment of tax by electronic fund transfer. | |
| 27:1.0.1.1.20.11.382.14 | SECTION 25.166 | 25.166 Payment of reduced rate of tax. | |
| 27:1.0.1.1.20.11.382.15 | SECTION 25.167 | 25.167 Notice of brewer to pay reduced rate of tax. | |
| 27:1.0.1.1.20.11.382.16 | SECTION 25.168 | 25.168 Employer identification number. | |
| 27:1.0.1.1.20.11.382.17 | SECTION 25.169 | 25.169 Application for employer identification number. | |
| 27:1.0.1.1.20.11.383 | SUBJGRP 383 | Prepayment of Tax | |
| 27:1.0.1.1.20.11.383.18 | SECTION 25.173 | 25.173 Brewer in default. | |
| 27:1.0.1.1.20.11.383.19 | SECTION 25.174 | 25.174 Bond not sufficient. | |
| 27:1.0.1.1.20.11.383.20 | SECTION 25.175 | 25.175 Prepayment of tax. | |
| 27:1.0.1.1.20.11.384 | SUBJGRP 384 | Failure To Pay Tax | |
| 27:1.0.1.1.20.11.384.21 | SECTION 25.177 | 25.177 Evasion of or failure to pay tax; failure to file a tax return. |