27 C.F.R. § 25.112 Wholesaler's special tax.
Title 27 - Alcohol, Tobacco Products and Firearms
A brewer shall be subject to or exempt from a wholesaler's special (occupational) tax as provided in part 31 of this chapter. (26 U.S.C. 5111, 5142) [T.D. ATF–271, 53 FR 17548, May 17, 1988, as amended by T.D. TTB–25, 70 FR 19883, Apr. 15, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Liability for Special Tax
§ 25.112 Wholesaler's special tax.
