Title 27

PART 27 SUBPART D

Subpart D - Tax On Imported Distilled Spirits, Wines, and Beer

• 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, 5122-5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555, 6109, 6302, 7805.
• 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.

27:1.0.1.1.22.4.443	SUBJGRP 443	Distilled Spirits
27:1.0.1.1.22.4.443.1	SECTION 27.40	27.40 Distilled spirits.
27:1.0.1.1.22.4.443.2	SECTION 27.41	27.41 Computation of effective tax rate.
27:1.0.1.1.22.4.444	SUBJGRP 444	Wines
27:1.0.1.1.22.4.444.3	SECTION 27.42	27.42 Wines.
27:1.0.1.1.22.4.444.4	SECTION 27.42a	27.42a Still wines containing carbon dioxide.
27:1.0.1.1.22.4.445	SUBJGRP 445	Liqueurs, Cordials, and Other Compounds and Preparations
27:1.0.1.1.22.4.445.5	SECTION 27.43	27.43 Liqueurs, cordials, and similar compounds.
27:1.0.1.1.22.4.445.6	SECTION 27.44	27.44 Other compounds and preparations.
27:1.0.1.1.22.4.446	SUBJGRP 446	Beer
27:1.0.1.1.22.4.446.7	SECTION 27.45	27.45 Rate of tax.
27:1.0.1.1.22.4.446.8	SECTION 27.46	27.46 Computation of tax.
27:1.0.1.1.22.4.447	SUBJGRP 447	Collection of Internal Revenue Taxes
27:1.0.1.1.22.4.447.9	SECTION 27.48	27.48 Imported distilled spirits, wines, and beer.
27:1.0.1.1.22.4.447.10	SECTION 27.48a	27.48a Payment of tax by electronic fund transfer.
27:1.0.1.1.22.4.448	SUBJGRP 448	Exemption of Certain Samples From Internal Revenue Taxes
27:1.0.1.1.22.4.448.11	SECTION 27.49	27.49 Commercial samples of alcoholic beverages.

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