U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 07, 2025

§ 26.263 - Determination of tax on beer.

If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected at the rates imposed by 26 U.S.C. 5051.

(68A Stat. 611, as amended; 26 U.S.C. 5051,7652.D. TTB-145, 81 FR 94201, Dec. 22, 2016]