{"data":{"id":"us/27-cfr-26.94","jurisdiction":"us","citation":"27 CFR 26.94","heading":"Computation of tax.","body":"On receipt of permit to compute the tax on Form 2900, the proprietor shall compute and enter the amount of the tax on all copies of the form.","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 E—Taxpayment of Liquors and Articles in Puerto Rico"],"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":"31184c2ede72192e68cea57f51c52082d19f8d5c6fa27b3b9694886241cfe838","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-26.93","next":"us/27-cfr-26.95"},"notice":"GroundRules: Original legal text. Not legal advice."}