27 CFR 25.155 - Types of containers.

Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms (December 2005)

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Id. vLex: VLEX-19674727

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US Code - Title 26: Internal Revenue Code - 26 USC 5412 - Sec. 5412. Removal of beer in containers or by pipeline

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Text:

TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - LIQUORS

PART 25 - BEER

subpart k - TAX ON BEER

25.155 - Types of containers.

Beer may be removed from a brewery for consumption or sale only in barrels, kegs, bottles, and similar containers, as provided in this part. A container which the apapropriate ATF officer determines to be similar to a bottle or can will be treated as a bottle for purposes of this part. A container which the appropriate ATF officer determines to be similar to a barrel or keg and which conforms to one of the sizes prescribed for barrels or kegs in 25.156 will be treated as such for purposes of this part.

(Sec. 201, Pub. L. 85859, 72 Stat. 1389, as amended, 1390, as amended (26 U.S.C. 5412, 5416))