27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 26.264

Determination of tax on wine.

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

27 C.F.R. § 26.264 — Determination of tax on wine.

§ 26.264 Determination of tax on wine. If the certificate prescribed in § 26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041, Internal Revenue Code, as amended. (68A Stat. 609, as amended; 26 U.S.C. 5041, 7652) [20 FR 6077, Aug. 20, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF–459, 66 FR 38550, 38552, July 25, 2001; T.D. TTB–145, 81 FR 94201, Dec. 22, 2016]

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-8E8810
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
27 C.F.R. § 26.264
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
5dd551a741abfdb7...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 27 C.F.R. § 26.264 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.
◈ Provenance
boisestandard.org United States Law CFR Title 27 27 C.F.R. § 26.264