StacksVerified U.S. regulatory reference

27 CFR §25.163

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25.164, 25.164a, 25.173, and 25.175. In paying the tax, a fractional part of a cent will be disregarded unless it amounts to one-half cent or more, in which case it will be increased to one cent.