[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.35]

[Page 300]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 19--DISTILLED SPIRITS PLANTS--Table of Contents
 
                            Subpart C--Taxes
 
Sec. 19.35  Application of effective tax rate (Actual).

    Any proprietor who does not apply effective tax rates to taxable 
removals in accordance with Sec. 19.36, 19.37 or 19.38 shall establish 
an effective tax rate for each batch of distilled spirits in the 
processing account on which credit against tax is desired for alcohol 
derived from eligible wine or eligible flavors. The effective tax rate 
will be computed in accordance with Sec. 19.34 and will be recorded on 
the dump or batch record for the product, as required by Sec. 19.748. 
The serial numbers of the cases removed at such rate shall be recorded 
on the record of tax determination prescribed in Sec. 19.761 or other 
related record available for examination by any ATF officer.

(Sec. 807, Pub. L. 96-39, 93 Stat. 284 (26 U.S.C. 5207); Sec. 201, Pub. 
L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201); Sec 6, Pub. L. 
96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010))