27 CFR § 25.157 - Determination of tax on bottled beer.
§ 25.157 Determination of tax on bottled beer.
The quantities of bottled beer removed subject to tax shall be computed to 5 decimal places in accordance with the table and instructions in § 25.158. The sum of the quantities computed for any one day will be rounded to 2 decimal places and the tax will be calculated and paid on the rounded sum.