{"data":{"id":"us/27-cfr-25.163","jurisdiction":"us","citation":"27 CFR 25.163","heading":"Method of tax payment.","body":"A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25.164, 25.164a, 25.173, and 25.175. In paying the tax, a fractional part of a cent will be disregarded unless it amounts to one-half cent or more, in which case it will be increased to one cent.","path":["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 K—Tax on Beer"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"20385a97742443428fa8ea4b8119470c3dd8998d93889da9f57e1e66e48c58b4","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-25.160","next":"us/27-cfr-25.164"},"notice":"GroundRules: Original legal text. Not legal advice."}