§ 26.265. Determination of tax on articles.
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/us/cfr/t27/s§ 26.265·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Where articles contain distilled spirits, the tax will be collected at the rate prescribed by 26 U.S.C. 5001(a)(1) on all alcohol contained therein, regardless of the source. Articles containing only wine and/or beer will be taxed at the rates prescribed by 26 U.S.C. 5041 and/or 5051, respectively. The quantities and kinds of liquors will be shown on the certificate prescribed in § 26.205. (Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 U.S.C. 5001, 5007)) \[T.D. ATF-62, 44 FR 71717, Dec. 11, 1979. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001\]
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- Pub. L. 85-859
- 72 Stat. 1314
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§ 26.265
Determination of tax on articles.
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1314
Cites 4Cited by 0 across 0 sources