CFR›Title 29›Subtitle B›Chapter V›Part 779›Subpart C›Subject Group Excise Taxes ContainsSections 779.261–779.264CorpusDaily eCFRDisplayed edition2026-06-12Last updated2026-06-12 Sections 779.261 § 779.261 Statutory provision. 779.262 § 779.262 Excise taxes at the retail level. 779.263 § 779.263 Excise taxes not at the retail level. 779.264 § 779.264 Excise taxes separately stated. Previous Enterprise; the Business Unit Enterprise; the Business Unit Next Interstate Inflow Test Under Prior Act Interstate Inflow Test Under Prior Act