27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 25.207

Removal from brewery for personal or family use.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 25.207 — Removal from brewery for personal or family use.

§ 25.207 Removal from brewery for personal or family use. Any adult, as defined in § 25.205, who operates a brewery under this part as an individual owner or in partnership with others, may remove beer from the brewery without payment of tax for personal or family use. The amount of beer removed for each household, without payment of tax, per calendar year may not exceed 100 gallons if there is one adult residing in the household or 200 gallons if there are two or more adults residing in the household. Beer removed in excess of the above limitations will be reported as a taxable removal. (Sec. 201, Pub. L. 85–859, 72 Stat. 1334, as amended (26 U.S.C. 5053))

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR27-SEC-7B3B99
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
27 C.F.R. § 25.207
Corpus
CFR — Code of Federal Regulations
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✓ ACTIVE
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PRIMARY-SOURCE
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✓ TRUE
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7fe1ce13c84d55bb...
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The regulatory text of 27 C.F.R. § 25.207 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.
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boisestandard.org United States Law CFR Title 27 27 C.F.R. § 25.207