27 C.F.R. § 25.212

Current through May 31, 2024

Section 25.212 - Beer returned to brewery from which removed

If beer on which the tax has been determined or paid is returned to the brewery from which removed, the brewer shall take the quantity of beer as an offset or deduction against the quantity of beer removed for consumption or sale from the brewery on that business day, as provided in § 25.159

27 C.F.R. § 25.212

Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1390, as amended ( 26 U.S.C. 5056 , 5415 )