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§ 26.103 Computation of tax.

27 CFR 26.103

Citation27 CFR 26.103
CorpusDaily eCFR
Displayed edition2026-09-28
Last updated2026-09-28

§ 26.103 Computation of tax.

On receipt of permit to compute the tax on TTB Form 5100.21 the brewer shall compute and enter the amount of the tax on all copies of the form.

[T.D. 6695, 28 FR 12934, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. TTB-146, 82 FR 1132, Jan. 4, 2017]