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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 26.103: Computation of tax.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—ALCOHOL
  4. PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
  5. Subpart E—Taxpayment of Liquors and Articles in Puerto Rico

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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