27 C.F.R. § 27.46 Computation of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law. (72 Stat. 1333, as amended; 26 U.S.C. 5051) [T.D. 6644, 28 FR 3165. Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]
Title 27: Alcohol, Tobacco and Firearms
PART 27—IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer
Beer
§ 27.46 Computation of tax.
