25.157—Determination of tax on bottled beer.

The quantities of bottled beer removed subject to tax shall be computed to 5 decimal places in accordance with the table and instructions in § 25.158. The sum of the quantities computed for any one day will be rounded to 2 decimal places and the tax will be calculated and paid on the rounded sum.

Code of Federal Regulations

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

CFR

25.157—Determination of tax on bottled beer.

Code of Federal Regulations