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Electronic Code of Federal Regulations
Title 27: Alcohol, Tobacco and Firearms
§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)
[20 FR 6077, 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]