Source: https://www.law.cornell.edu/cfr/text/27/part-25/subpart-K
Timestamp: 2019-04-22 06:31:45+00:00

Document:
§ 25.151 Rate of tax.
§ 25.152 Reduced rate of tax for certain brewers.
§ 25.153 Persons liable for tax.
§ 25.155 Types of containers.
§ 25.156 Determination of tax on keg beer.
§ 25.157 Determination of tax on bottled beer.
§ 25.158 Tax computation for bottled beer.
§ 25.159 Time of tax determination and payment; offsets.
§ 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
§ 25.163 Method of tax payment.
§ 25.164 Deferred payment return periods - annual, quarterly, and semimonthly.
§ 25.164a Special September rule for taxes due by semimonthly return.
§ 25.165 Payment of tax by electronic fund transfer.
§ 25.166 Payment of reduced rate of tax.
§ 25.167 Notice of brewer to pay reduced rate of tax.
§ 25.168 Employer identification number.
§ 25.169 Application for employer identification number.
§ 25.173 Brewer in default.
§ 25.174 Bond not sufficient.
§ 25.175 Prepayment of tax.
§ 25.177 Evasion of or failure to pay tax; failure to file a tax return.

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