27 C.F.R. § 25.163 Method of tax payment.
Title 27 - Alcohol, Tobacco Products and Firearms
A brewer shall pay the tax on beer by return on Form 5000.24, as provided in §§25.164, 25.164a, 25.173 and 25.175. The brewer shall pay the tax by remittance at the time the tax return is rendered, and the remittance will be by check or money order payable to the “Bureau of Alcohol, Tobacco and Firearms” and mailed with the return, or will be effected by an electronic fund transfer. In paying the tax, a fractional part of a cent will be disregarded unless it amounts to one-half cent or more, in which case it will be increased to one cent. [T.D. ATF–251, 52 FR 19314, May 22, 1987, as amended by T.D. ATF–365, 60 FR 33669, June 28, 1995]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart K—Tax on Beer
Preparation and Remittance of Tax Returns
§ 25.163 Method of tax payment.
