§ 25.158. Tax computation for bottled beer.
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/us/cfr/t27/s§ 25.158·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Barrel equivalents for various case sizes are as follows:
(a)For U.S. measure bottles. ::: {width="100%"} ::: {.gpotbl_div} Bottle size (net contents in fluid ounces) Number of bottles per case Barrel equivalent 6 12 0.01815 6 24 0.03629 7 12 0.02117 7 24 0.04234 7 32 0.05645 7 35 0.06174 7 36 0.06351 7 40 0.07056 7 48 0.08468 8 12 0.02419 8 24 0.04839 8 36 0.07258 8 48 0.09677 10 12 0.03024 10 24 0.06048 10 48 0.12097 11 12 0.03327 11 24 0.06653 11.5 24 0.06956 12 12 0.03629 12 15 0.04536 12 20 0.06048 12 24 0.07258 12 30 0.09073 12 48 0.14516 12 50 0.15121 14 12 0.04234 14 24 0.08468 16 (1 pint) 12 0.04839 16 (1 pint) 24 0.09677 22 12 0.06653 22 24 0.13306 24 12 0.07258 24 24 0.14516 30 12 0.09073 32 (1 quart) 12 0.09677 40 12 0.12097 64 1 0.01613 64 4 0.06452 64 6 0.09677 128 (1 gallon) 1 0.03226 288 1 0.07258 ::: :::
(b)For metric measure bottles. ::: {width="100%"} ::: {.gpotbl_div} Bottle size (metric net contents) Number of bottles per case Barrel equivalent 500 milliliters 24 0.10226 750 milliliters 12 0.07670 1 liter 12 0.10226 2 liters 6 0.10226 5 liters 1 0.04261 ::: :::
(c)For other case sizes. If beer is to be removed in cases or bottles of sizes other than those listed in the above tables, the brewer shall notify the appropriate TTB officer in advance and request to be advised of the fractional barrel equivalent applicable to the proposed case size. (26 U.S.C. 5412) \[T.D. ATF-345, 58 FR 40357, July 28, 1993\]
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§ 25.158
Tax computation for bottled beer.
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