27 CFR §25.157
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The quantities of bottled beer removed subject to tax shall be computed to 5 decimal places in accordance with the table and instructions in § 25.158. The sum of the quantities computed for any one day will be rounded to 2 decimal places and the tax will be calculated and paid on the rounded sum.