27 C.F.R. § 25.151 Rate of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
All beer, brewed or produced, and removed for consumption or sale, is subject to the tax prescribed by 26 U.S.C. 5051, for every barrel containing not more than 31 gallons, and at a like rate for any other quantity or for the fractional parts of a barrel as authorized in §25.156. (Sec. 201, Pub. L. 85–859, 72 Stat. 1333, as amended (26 U.S.C. 5051, 5052))
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart K—Tax on Beer
Liability for Tax
§ 25.151 Rate of tax.
