27 CFR 26.264 - Determination of tax on wine.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 07, 2025

View all text of Subpart M [§ 26.260 - § 26.267]

§ 26.264 - Determination of tax on wine.

If the certificate prescribed in § 26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041, Internal Revenue Code, as amended.

(68A Stat. 609, as amended; 26 U.S.C. 5041,7652,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; T.D. TTB-145, 81 FR 94201, Dec. 22, 2016]