---
kind: "section"
citation: "27 C.F.R. § 25.163"
title: "27"
number: "25.163"
heading: "Method of tax payment."
url: "https://uscodex.org/cfr/27/25.163"
---

# §25.163. Method of tax payment.


A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ [25.164](/cfr/27/25.164.md), [25.164a](/cfr/27/25.164a.md), [25.173](/cfr/27/25.173.md), and [25.175](/cfr/27/25.175.md). In paying the tax, a fractional part of a cent will be disregarded unless it amounts to one-half cent or more, in which case it will be increased to one cent.


## Notes

### Amendments

[T.D. ATF-251, 52 FR 19314, May 22, 1987, as amended by T.D. ATF-365, 60 FR 33669, June 28, 1995; T.D. TTB-89, 76 FR 3511, Jan. 20, 2011; T.D. TTB-94, 76 FR 52862, Aug. 24, 2011]

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

### Source

Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

### Amendments

[T.D. ATF-251, 52 FR 19314, May 22, 1987, as amended by T.D. ATF-365, 60 FR 33669, June 28, 1995; T.D. TTB-89, 76 FR 3511, Jan. 20, 2011; T.D. TTB-94, 76 FR 52862, Aug. 24, 2011]