Subpart K. Subpart K—Tax on Beer
Liability for Tax
Determination of Tax
- SECTION § 25.155 - Types of containers.
- SECTION § 25.156 - Determination of tax on keg beer.
- SECTION § 25.157 - Determination of tax on bottled beer.
- SECTION § 25.158 - Tax computation for bottled beer.
- SECTION § 25.159 - Time of tax determination and payment; offsets.
- SECTION § 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
Preparation and Remittance of Tax Returns
- SECTION § 25.163 - Method of tax payment.
- SECTION § 25.164 - Deferred payment return periods—annual, quarterly, and semimonthly.
- SECTION § 25.164a - Special September rule for taxes due by semimonthly return.
- SECTION § 25.165 - Payment of tax by electronic fund transfer.
- SECTION § 25.166 - Payment of reduced rate of tax.
- SECTION § 25.167 - Notice of brewer to pay reduced rate of tax.
- SECTION § 25.168 - Employer identification number.
- SECTION § 25.169 - Application for employer identification number.
Prepayment of Tax
Failure To Pay Tax