27 C.F.R. § 19.765 Standard effective tax rates.
Title 27 - Alcohol, Tobacco Products and Firearms
For each product to be tax determined using a standard effective tax rate in accordance with §19.36, the proprietor shall prepare a record of the standard effective tax rate computation showing, for one proof gallon of the finished product, the following information: (a) The name of the product; (b) The least quantity of each eligible flavor which will be used in the product, in proof gallons, or 0.025 proof gallon, whichever is less; (c) The least quantity of each eligible wine which will be used in the product, in proof gallons; (d) The greatest effective tax rate applicable to the product, calculated in accordance with §19.34 with the values indicated in paragraphs (a) and (b) of this section; and (e) The date on which the use of the standard effective tax rate commenced.
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart W—Records and Reports
Tax Records
§ 19.765 Standard effective tax rates.
