1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
  6. Subpart E - Taxpayment of Liquors and Articles in Puerto Rico
  7. Topic - Beer
  8. 27 CFR § 26.103
27 CFR § 26.103
Computation of tax
April 24, 2020
CFR

On receipt of permit to compute the tax on TTB Form 5100.21 the brewer shall compute and enter the amount of the tax on all copies of the form.

[T.D. 6695, 28 FR 12934, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. TTB-146, 82 FR 1132, Jan. 4, 2017]

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§ 26.102 Application and permit, TTB Form 5100.21
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§ 26.104 Deferred payment of tax—release of beer

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