# 27 C.F.R. § 25.281 (2026): General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_281

## Section

- **Citation:** 27 C.F.R. § 25.281 (2026)
- **Heading:** General
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 25: BEER / Subpart T: Refund or Adjustment of Tax or Relief From Liability / § 25.281: § 25.281   General.

## Text

(a)
Reasons for refund or adjustment of tax or relief from liability.
The tax paid by a brewer on beer produced in the United States may be refunded, or adjusted on the tax return (without interest) or, if the tax has not been paid, the brewer may be relieved of liability for the tax on:
(1) Beer returned to any brewery of the brewer subject to the conditions outlined in subpart M of this part;
(2) Beer voluntarily destroyed by the brewer subject to the conditions outlined in subpart N of this part;
(3) Beer lost by fire, theft, casualty, or act of God subject to the conditions outlined in § 25.282.
(b)
Refund of beer tax excessively paid.
A brewer may be refunded the tax excessively paid on beer subject to the conditions outlined in § 25.285.
(c)
Rate of tax.
Brewers who have filed the notice required by § 25.167 and who have paid the tax on beer at the reduced rate of tax shall make claims for refund or relief of tax, or adjustments on the tax return, based upon the lower rate of tax. However, a brewer may make adjustments or claims for refund or relief of tax based on the higher rate of tax if the brewer can establish to the satisfaction of the appropriate TTB officer that the tax was paid or determined at the higher rate of tax.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5056))

## Nearby sections

- [27 C.F.R. § 25.281 (2026) § 25.281   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_281.md)
- [27 C.F.R. § 25.282 (2026) § 25.282   Beer lost by fire, theft, casualty, or act of God.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_282.md)
- [27 C.F.R. § 25.283 (2026) § 25.283   Claims for refund of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_283.md)
- [27 C.F.R. § 25.284 (2026) § 25.284   Adjustment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_284.md)
- [27 C.F.R. § 25.285 (2026) § 25.285   Refund of beer tax excessively paid.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_285.md)
- [27 C.F.R. § 25.286 (2026) § 25.286   Claims for remission of tax on beer lost in transit between breweries.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_286.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_281. Check the current official text before relying on it. Not legal advice.