27 C.F.R. § 25.111a Special tax rates.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Prior rates. The special (occupational) tax imposed on brewers prior to January 1, 1988, was $110 a year, except that the special tax for any brewer of less than 500 barrels a year was $55 a year. (b) Rate effective January 1, 1988. The special tax rate imposed on brewers (other than small brewers as defined in §25.111b) is $1000 a year, except that the tax rate is zero during the suspension period described in §25.111(c). (26 U.S.C. 5091) [T.D. ATF–271, 53 FR 17547, May 17, 1988, as amended by T.D. TTB–36, 70 FR 62245, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Liability for Special Tax
§ 25.111a Special tax rates.
