§27.41. Computation of effective tax rate. — Inbound Citations

27 C.F.R. § 27.41

Statutory Authority

Cited by 3 regulations in release Current.

27 C.F.R. § 27.40(c)

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(c) Where credit against the tax is desired, the person liable for the tax shall establish an effective tax rate in accordance with § 27.41. The effective tax rate established will be applied to each entry.
27 C.F.R. § 27.76(c)(3)

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(3) Elements necessary to compute the effective tax rate in accordance with § 27.41 as follows—

(i) Proof gallons of distilled spirits (exclusive of distilled spirits derived from eligible flavors);

(ii) Wine gallons of each eligible wine and the percentage of alcohol by volume of each; and

(iii) Proof gallons of distilled spirits derived from eligible flavors;
27 C.F.R. § 27.77(b)(3)(iii)

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(iii) Standard effective tax rate for the product computed in accordance with § 27.41.