GroundRules
27 CFR 27.45: Rate of tax.
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 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
- Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer
A tax is imposed by 26 U.S.C. 5051, on all beer imported into the United States, at the rate prescribed in such section, for every barrel containing not more than 31 gallons, and at a like rate for any other quantity or for fractional parts of a barrel. The tax on beer shall be determined at the time of importation, or, if entered into customs custody, at the time of removal from such custody.
Collected 2026-08-27T02:25:11Z. Source file · JSON