# 27 C.F.R. § 25.298 (2026): Excise tax return, Form 5000.24

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_298

## Section

- **Citation:** 27 C.F.R. § 25.298 (2026)
- **Heading:** Excise tax return, Form 5000.24
- **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 U: Records and Reports / § 25.298: § 25.298   Excise tax return, Form 5000.24.

## Text

All entries on the excise tax return, Form 5000.24, will be fully supported by accurate and complete records. The brewer shall file a copy of Form 5000.24 as a part of the records at the brewery.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1390, as amended, 1395, as amended (26 U.S.C. 5061, 5415, 5555))

## Nearby sections

- [27 C.F.R. § 25.291 (2026) § 25.291   Records.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_291.md)
- [27 C.F.R. § 25.292 (2026) § 25.292   Daily records of operations.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_292.md)
- [27 C.F.R. § 25.293 (2026) § 25.293   Record of ballings and alcohol content.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_293.md)
- [27 C.F.R. § 25.294 (2026) § 25.294   Inventories.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_294.md)
- [27 C.F.R. § 25.295 (2026) § 25.295   Record of unsalable beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_295.md)
- [27 C.F.R. § 25.296 (2026) § 25.296   Record of beer concentrate.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_296.md)
- [27 C.F.R. § 25.297 (2026) § 25.297   Report of Operations, Form 5130.9 or Form 5130.26.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_297.md)
- [27 C.F.R. § 25.298 (2026) § 25.298   Excise tax return, Form 5000.24.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_298.md)
- [27 C.F.R. § 25.299 (2026) § 25.299   Execution under penalties of perjury.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_299.md)
- [27 C.F.R. § 25.300 (2026) § 25.300   Retention and preservation of records.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_300.md)
- [27 C.F.R. § 25.301 (2026) § 25.301   Photographic copies of records.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_301.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_298. Check the current official text before relying on it. Not legal advice.