[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.35]

[Page 362]
 
            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.  19.35  Application of effective tax rate (Actual).

    Any proprietor who does not apply effective tax rates to taxable 
removals in accordance with Sec. 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 
appropriate TTB 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))

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