A tax is imposed by 26 U.S.C. 5051,on,at,for,and. The tax on beer shall be determined at the time of importation, or, if entered into customs custody, at the time of removal from such custody.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended (26 U.S.C. 5051,5054.D. 6644, 28 FR 3165, Apr. 2, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55853, Sept. 28, 1979]
authority: 5 U.S.C. 552(a),
19 U.S.C. 81c,
1202;
26 U.S.C. 5001,
5007,
5008,
5010,
5041,
5051,
5054,
5061,
5121,
5122,
5201,
5205,
5207,
5232,
5273,
5301,
5313,
5382,
5555,
6038E,
6065,
6109,
6302,
7805
source: 20 FR 3561, May 21, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-479, 67 FR 30799, May 8, 2002.
cite as: 27 CFR 27.45