---
kind: "section"
citation: "27 C.F.R. § 25.166"
title: "27"
number: "25.166"
heading: "Payment of reduced rate of tax."
url: "https://uscodex.org/cfr/27/25.166"
---

# §25.166. Payment of reduced rate of tax.

- (a) **By return, Form 5000.24.** A brewer who is eligible to pay the reduced rate of tax on beer may, upon filing the notice required by [§ 25.167](/cfr/27/25.167.md), pay the reduced rate of tax on beer by return for deferred payment of tax as provided in [§ 25.164](/cfr/27/25.164.md) or by prepayment return as provided in [§ 25.175](/cfr/27/25.175.md). Payment of reduced rate of tax on beer by return, Form 5000.24, may commence with any tax return filed during a calendar year and will continue until the brewer has taxpaid 60,000 barrels of beer at the lower rate of tax, or taxpaid the number of barrels of beer apportioned under [§ 25.167(b)(3)](/cfr/27/25.167.md?p=b-3) for that calendar year.
- (b) **By claim for refund of tax.** A brewer, eligible to pay the reduced rate of tax on beer during a calendar year, but who has not paid the reduced rate of tax by return during that year, may file a claim using form TTB F 5620.8, for refund of tax excessively paid on beer during that year. Claims for refund of tax will be filed as provided in [§ 25.285](/cfr/27/25.285.md).

## Notes

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1987, as amended by T.D. ATF-251, 52 FR 19313, May 22, 1987; T.D. TTB-41, 71 FR 5604, Feb. 2, 2006; T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]

### 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-224, 51 FR 7673, Mar. 5, 1987, as amended by T.D. ATF-251, 52 FR 19313, May 22, 1987; T.D. TTB-41, 71 FR 5604, Feb. 2, 2006; T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]