U.S. Code of Federal Regulations

Regulations most recently checked for updates: Feb 11, 2026

All TitlesTitle 27Chapter IPart 25Subpart K - Subpart K—Tax on Beer

LIABILITY FOR TAX
§ 25.151 - Rate of tax.
§ 25.152 - Reduced rate of tax for certain brewers.
§ 25.153 - Persons liable for tax.

DETERMINATION OF TAX
§ 25.155 - Types of containers.
§ 25.156 - Determination of tax on keg beer.
§ 25.157 - Determination of tax on bottled beer.
§ 25.158 - Tax computation for bottled beer.
§ 25.159 - Time of tax determination and payment; offsets.
§ 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

PREPARATION AND REMITTANCE OF TAX RETURNS
§ 25.163 - Method of tax payment.
§ 25.164 - Deferred payment return periods—annual, quarterly, and semimonthly.
§ 25.164a - Special September rule for taxes due by semimonthly return.
§ 25.165 - Payment of tax by electronic fund transfer.
§ 25.166 - Payment of reduced rate of tax.
§ 25.167 - Notice of brewer to pay reduced rate of tax.
§ 25.168 - Employer identification number.
§ 25.169 - Application for employer identification number.

PREPAYMENT OF TAX
§ 25.173 - Brewer in default.
§ 25.174 - Bond not sufficient.
§ 25.175 - Prepayment of tax.

FAILURE TO PAY TAX
§ 25.177 - Evasion of or failure to pay tax; failure to file a tax return.
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