GroundRules
27 CFR 25.212: Beer returned to brewery from which removed.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—ALCOHOL
- PART 25—BEER
- Subpart M—Beer Returned to Brewery
If beer on which the tax has been determined or paid is returned to the brewery from which removed, the brewer shall take the quantity of beer as an offset or deduction against the quantity of beer removed for consumption or sale from the brewery on that business day, as provided in § 25.159
Collected 2026-08-27T02:25:11Z. Source file · JSON