[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.37]

[Page 308]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19--DISTILLED SPIRITS PLANTS--Table of Contents
 
                            Subpart C--Taxes
 
Sec. 19.37  Average effective tax rate.

    (a) The proprietor may establish an average effective tax rate for 
any eligible distilled spirits product based on the total proof gallons 
in all batches of the same composition which have been produced during 
the preceding 6-month period and which have been or will be bottled or 
packaged, in whole or in part, for domestic consumption. At the 
beginning of each month, the proprietor shall recompute the average 
effective tax rate so as to include only the immediately preceding 6-
month period. The average effective tax rate established for a product 
will be shown in the record of average effective tax rates prescribed in 
Sec. 19.763.
    (b) If the regional director (compliance) finds that the use of this 
procedure jeopardizes the revenue or causes administrative difficulty, 
the proprietor shall discontinue the use of this procedure.

(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))