27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 28.321

Tax assessed on loss not accounted for.

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

27 C.F.R. § 28.321 — Tax assessed on loss not accounted for.

§ 28.321 Tax assessed on loss not accounted for. The appropriate TTB officer shall make demand on the brewer for an amount equal to the tax which would be due on removal for consumption or sale, including penalties and interest, on; (a) The quantity of beer not satisfactorily accounted for, or (b) the quantity of beer used to produce the quantity of beer concentrate which is not satisfactorily accounted for. (Sec. 201, Pub. L. 85–859, 72 Stat. 1333, as amended, 1334, as amended (26 U.S.C. 5051, 5053)) [T.D. ATF–224, 51 FR 7700, Mar. 5, 1986, as amended by T.D. TTB–8, 69 FR 3835, Jan. 27, 2004]

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR27-SEC-3C7AA5
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27 C.F.R. § 28.321
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The regulatory text of 27 C.F.R. § 28.321 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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