{"data":{"id":"us/27-cfr-26.264","jurisdiction":"us","citation":"27 CFR 26.264","heading":"Determination of tax on wine.","body":"If the certificate prescribed in § 26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041, Internal Revenue Code, as amended.","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":"0a229cb895f56b53f1da7efba2d6e00be49389563b35ea00c647baa919c4da9e","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.263","next":"us/27-cfr-26.265"},"notice":"GroundRules: Original legal text. Not legal advice."}