Statutes, codes, and regulations
Delaware Administrative Code
Title 4 - Alcoholic Beverage ControlDepartment of Safety and Homeland SecurityOffice of the Alcoholic Beverage Control CommissionerTaxation
(Formerly Rule 8) A Governing Taxes Paid on Wine, Cider, Spirits, and Beer Entering the State of Delaware
Section 401-4.0 - A Guideline for Metric Gallonage Conversion Tables

4 Del. Admin. Code § 401-4.0

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Current through Register Vol. 28, No. 7, January 1, 2025
Section 401-4.0 - A Guideline for Metric Gallonage Conversion Tables
4.1 To ensure that all liquor excise taxes are determined in a uniform manner, the use of a standard conversion table for commonly used container sizes of spirits and wines based upon the conversion factors used by the U.S. Department of Treasury is to be used.
4.2 The official factor for spirits is one liter = .26417 gallons.
4.3 The Delaware tax in 4 Del.C. § 581, for beer provides a per barrel (31 U.S. gallons) tax computation.

4 Del. Admin. Code § 401-4.0

19 DE Reg. 775 (02/01/16)