Regulatory Text
27 C.F.R. § 19.227 — Determination of the tax.
§ 19.227 Determination of the tax. After gauging, the proprietor must determine the tax on the spirits to be removed from the bonded premises. The proprietor must use the tax rate prescribed in 26 U.S.C. 5001 to calculate the tax, unless the product is eligible for a reduced effective tax rate as provided in 26 U.S.C. 5010. If the product is eligible for a reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax determination in a record of tax determination as required by § 19.611. (26 U.S.C. 5213) Rules for Deferred Payment and Prepayment of Taxes
Source: ecfr.gov · govinfo.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR27-SEC-6A2CC8
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
27 C.F.R. § 19.227
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
b3178539d02d3c22...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 27 C.F.R. § 19.227 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
Navigate Corpus — Title 27 C.F.R.
Title 27 — Alcohol, Tobacco Products and Firearms
27 C.F.R. § 1.127 C.F.R. § 1.227 C.F.R. § 1.327 C.F.R. § 1.427 C.F.R. § 1.1027 C.F.R. § 1.2027 C.F.R. § 1.2127 C.F.R. § 1.2227 C.F.R. § 1.2327 C.F.R. § 1.2427 C.F.R. § 1.2527 C.F.R. § 1.2627 C.F.R. § 1.2727 C.F.R. § 1.2927 C.F.R. § 1.3027 C.F.R. § 1.3127 C.F.R. § 1.3527 C.F.R. § 1.4027 C.F.R. § 1.4127 C.F.R. § 1.4227 C.F.R. § 1.4327 C.F.R. § 1.4427 C.F.R. § 1.5027 C.F.R. § 1.5127 C.F.R. § 1.5227 C.F.R. § 1.5527 C.F.R. § 1.5627 C.F.R. § 1.5727 C.F.R. § 1.5827 C.F.R. § 1.59
27 C.F.R. — public domain
← All Legislation