---
kind: "section"
citation: "27 C.F.R. § 26.109"
title: "27"
number: "26.109"
heading: "Taxpayment."
url: "https://uscodex.org/cfr/27/26.109"
---

# §26.109. Taxpayment.

- (a) **Distilled spirits.** The tax on distilled spirits contained in articles to be shipped to the United States, equal to the tax imposed in the United States by [26 U.S.C. 5001(a)(1)](/usc/26/5001.md?p=a-1), shall be computed in accordance with [§ 26.79](/cfr/27/26.79.md) and paid in accordance with the applicable provisions of §§ [26.80](/cfr/27/26.80.md), [26.81](/cfr/27/26.81.md), and [26.111 through 26.113](/cfr/27/26.111..26.113.md).
- (b) **Wine.** The tax on wine used in the manufacture of articles to be shipped to the United States, equal to the tax imposed in the United States by [26 U.S.C. 5041](/usc/26/5041.md), shall be computed in accordance with [§ 26.94](/cfr/27/26.94.md) and paid in accordance with the applicable provisions of §§ [26.95](/cfr/27/26.95.md), [26.96](/cfr/27/26.96.md), and [26.111 through 26.113](/cfr/27/26.111..26.113.md).
- (c) **Beer.** The tax on beer used in the manufacture of articles to be shipped to the United States, equal to the tax imposed in the United States by [26 U.S.C. 5051](/usc/26/5051.md), shall be computed in accordance with [§ 26.103](/cfr/27/26.103.md) and paid in accordance with the applicable provisions of §§ [26.104](/cfr/27/26.104.md), [26.105](/cfr/27/26.105.md), and [26.111 through 26.113](/cfr/27/26.111..26.113.md).

## Notes

### Amendments

[T.D. ATF-62, 44 FR 71712, Dec. 11, 1979. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38551, July 25, 2001]

### Source

Source: T.D. 6551, 26 FR 1490, Feb. 22, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

### Amendments

[T.D. ATF-62, 44 FR 71712, Dec. 11, 1979. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38551, July 25, 2001]