27 C.F.R. § 25.163
Current through May 31, 2024
A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25.164 , 25.164a , 25.173 , and 25.175 . The brewer shall pay the tax by remittance at the time the tax return is rendered, and the remittance will be by check or money order payable to the "Bureau of Alcohol, Tobacco and Firearms" and mailed with the return, or will be effected by an electronic fund transfer. In paying the tax, a fractional part of a cent will be disregarded unless it amounts to one-half cent or more, in which case it will be increased to one cent.
27 C.F.R. § 25.163
Effective Date Note: By T.D. TTB-89, 76 FR 3511, Jan. 20, 2011, § 25.163 was amended by revising the first sentence, effective Feb. 22, 2011 to Feb. 24, 2014.