{"data":{"id":"us/27-cfr-26.263","jurisdiction":"us","citation":"27 CFR 26.263","heading":"Determination of tax on beer.","body":"If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected at the rates imposed by 26 U.S.C. 5051.","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 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS","Subpart M—Procedure at Port of Entry From the Virgin Islands"],"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":"63a05743fd6a7b908fd52a9e9fe1a776a7f67cc91d41b6342fbc2ed45fe1f4dc","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.262a","next":"us/27-cfr-26.264"},"notice":"GroundRules: Original legal text. Not legal advice."}