Title 27

PART 25 SUBPART K

Subpart K - Tax on Beer

27:1.0.1.1.20.11.380SUBJGRP 380
Liability for Tax
27:1.0.1.1.20.11.380.1SECTION 25.151
   25.151 Rate of tax.
27:1.0.1.1.20.11.380.2SECTION 25.152
   25.152 Reduced rate of tax for certain brewers.
27:1.0.1.1.20.11.380.3SECTION 25.153
   25.153 Persons liable for tax.
27:1.0.1.1.20.11.381SUBJGRP 381
Determination of Tax
27:1.0.1.1.20.11.381.4SECTION 25.155
   25.155 Types of containers.
27:1.0.1.1.20.11.381.5SECTION 25.156
   25.156 Determination of tax on keg beer.
27:1.0.1.1.20.11.381.6SECTION 25.157
   25.157 Determination of tax on bottled beer.
27:1.0.1.1.20.11.381.7SECTION 25.158
   25.158 Tax computation for bottled beer.
27:1.0.1.1.20.11.381.8SECTION 25.159
   25.159 Time of tax determination and payment; offsets.
27:1.0.1.1.20.11.381.9SECTION 25.160
   25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
27:1.0.1.1.20.11.382SUBJGRP 382
Preparation and Remittance of Tax Returns
27:1.0.1.1.20.11.382.10SECTION 25.163
   25.163 Method of tax payment.
27:1.0.1.1.20.11.382.11SECTION 25.164
   25.164 Deferred payment return periods - annual, quarterly, and semimonthly.
27:1.0.1.1.20.11.382.12SECTION 25.164a
   25.164a Special September rule for taxes due by semimonthly return.
27:1.0.1.1.20.11.382.13SECTION 25.165
   25.165 Payment of tax by electronic fund transfer.
27:1.0.1.1.20.11.382.14SECTION 25.166
   25.166 Payment of reduced rate of tax.
27:1.0.1.1.20.11.382.15SECTION 25.167
   25.167 Notice of brewer to pay reduced rate of tax.
27:1.0.1.1.20.11.382.16SECTION 25.168
   25.168 Employer identification number.
27:1.0.1.1.20.11.382.17SECTION 25.169
   25.169 Application for employer identification number.
27:1.0.1.1.20.11.383SUBJGRP 383
Prepayment of Tax
27:1.0.1.1.20.11.383.18SECTION 25.173
   25.173 Brewer in default.
27:1.0.1.1.20.11.383.19SECTION 25.174
   25.174 Bond not sufficient.
27:1.0.1.1.20.11.383.20SECTION 25.175
   25.175 Prepayment of tax.
27:1.0.1.1.20.11.384SUBJGRP 384
Failure To Pay Tax
27:1.0.1.1.20.11.384.21SECTION 25.177
   25.177 Evasion of or failure to pay tax; failure to file a tax return.