Subpart D. Subpart D—Tax On Imported Distilled Spirits, Wines, and Beer

• Distilled Spirits

  • SECTION § 27.40 - Distilled spirits.
  • SECTION § 27.41 - Computation of effective tax rate.

• Wines

  • SECTION § 27.42 - Wines.
  • SECTION § 27.42a - Still wines containing carbon dioxide.

• Liqueurs, Cordials, and Other Compounds and Preparations

  • SECTION § 27.43 - Liqueurs, cordials, and similar compounds.
  • SECTION § 27.44 - Other compounds and preparations.

• Beer

  • SECTION § 27.45 - Rate of tax.
  • SECTION § 27.46 - Computation of tax.

• Collection of Internal Revenue Taxes

  • SECTION § 27.48 - Imported distilled spirits, wines, and beer.
  • SECTION § 27.48a - Payment of tax by electronic fund transfer.

• Exemption of Certain Samples From Internal Revenue Taxes

  • SECTION § 27.49 - Commercial samples of alcoholic beverages.