27 C.F.R. § 19.35 Application of effective tax rate (Actual).
Title 27 - Alcohol, Tobacco Products and Firearms
Any proprietor who does not apply effective tax rates to taxable removals in accordance with §§19.36, 19.37 or 19.38 shall establish an effective tax rate for each batch of distilled spirits in the processing account on which credit against tax is desired for alcohol derived from eligible wine or eligible flavors. The effective tax rate will be computed in accordance with §19.34 and will be recorded on the dump or batch record for the product, as required by §19.748. The serial numbers of the cases removed at such rate shall be recorded on the record of tax determination prescribed in §19.761 or other related record available for examination by any appropriate TTB officer. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201, Pub. L. 85–859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec 6, Pub. L. 96–598, 94 Stat. 3488, as amended (26 U.S.C. 5010))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart C—Taxes
Effective Tax Rates
§ 19.35 Application of effective tax rate (Actual).
