---
kind: "section"
citation: "27 C.F.R. § 26.265"
title: "27"
number: "26.265"
heading: "Determination of tax on articles."
url: "https://uscodex.org/cfr/27/26.265"
---

# §26.265. Determination of tax on articles.


Where articles contain distilled spirits, the tax will be collected at the rate prescribed by [26 U.S.C. 5001(a)(1)](/usc/26/5001.md?p=a-1) on all alcohol contained therein, regardless of the source. Articles containing only wine and/or beer will be taxed at the rates prescribed by [26 U.S.C. 5041](/usc/26/5041.md) and/or 5051, respectively. The quantities and kinds of liquors will be shown on the certificate prescribed in [§ 26.205](/cfr/27/26.205.md).


## Notes

### Amendments

[T.D. ATF-62, 44 FR 71717, Dec. 11, 1979. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]

### 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 71717, Dec. 11, 1979. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001]