StacksVerified U.S. regulatory reference

27 CFR §19.615

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
For each product to be tax determined using a standard effective tax rate in accordance with § 19.248, a proprietor must prepare a record of the standard effective tax rate computation showing, for one proof gallon of the finished product, the following information:
  1. (a)The name of the product;
  2. (b)The least quantity of each eligible flavor that will be used in the product, in proof gallons, or 0.025 proof gallon, whichever is less;
  3. (c)The least quantity of each eligible wine that will be used in the product, in proof gallons;
  4. (d)The greatest effective tax rate applicable to the product, calculated in accordance with § 19.246 with the values indicated in paragraphs (a) and (b) of this section; and
  5. (e)The date on which the use of the standard effective tax rate commenced.