27 C.F.R. § 28.321

Current through May 31, 2024

Section 28.321 - Tax assessed on loss not accounted for

The appropriate TTB officer shall make demand on the brewer for an amount equal to the tax which would be due on removal for consumption or sale, including penalties and interest, on;

(a) The quantity of beer not satisfactorily accounted for, or

(b) the quantity of beer used to produce the quantity of beer concentrate which is not satisfactorily accounted for.

27 C.F.R. § 28.321

Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended ( 26 U.S.C. 5051 , 5053 )

T.D. ATF-224, 51 FR 7700, 3/5/1986, as amended by T.D. TTB-8, 69 FR 3835, 1/27/2004