27 C.F.R. § 26.263 Determination of tax on beer.
Title 27 - Alcohol, Tobacco Products and Firearms
If the certificate prescribed in §26.205 covers beer, the beer tax will be collected on the basis of the number of barrels of 31 gallons each, or fractional parts thereof, contained in the shipment. (68A Stat. 611, as amended; 26 U.S.C. 5051) [20 FR 6077, Aug. 20, 1955. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF–459, 66 FR 38550, 38552, July 25, 2001]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart M—Procedure at Port of Entry From the Virgin Islands
§ 26.263 Determination of tax on beer.
