SUBPART K—Tax on Beer (§25.151 to §25.177)
- 25.151—Rate of tax.
- 25.152—Reduced rate of tax for certain brewers.
- 25.153—Persons liable for 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.
- 25.163—Method of tax payment.
- 25.164—Quarterly and semimonthly returns.
- 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.
- 25.173—Brewer in default.
- 25.174—Bond not sufficient.
- 25.175—Prepayment of tax.
- 25.177—Evasion of or failure to pay tax; failure to file a tax return.