{"data":{"id":"us/27-cfr-27.46","jurisdiction":"us","citation":"27 CFR 27.46","heading":"Computation of tax.","body":"The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law.","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 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER","Subpart D—Tax On Imported Distilled Spirits, Wines, and 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":"392352aa2dbb12f7ed23a599792ca51298a0ccc2854ca458b0713dd7fa868a77","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-27.45","next":"us/27-cfr-27.48"},"notice":"GroundRules: Original legal text. Not legal advice."}