Independently of the designation of liquid content
appearing on the label or bottle of any taxable beer or malt beverage in sealed
bottles or cans, the computation of the tax is based upon the liquid content
actually contained in such sealed bottles. The bottle-filling machine's
content setting device in use by a manufacturer or bottler establishes the
actual content. Thus, if a bottle-filling machine is set to deliver twelve
ounces of liquid, the content for the purpose of computing the tax is the
amount of such setting, notwithstanding a slight variation due to age, type or
other condition of the machine used.
Should the machine be set to deliver twelve and
one-half or thirteen ounces, the actual content will be considered to be in
excess of twelve ounces and the tax is computed the same as for eighteen
ounces.
The department of taxation may in case of
uncertainty, however, determine the tax upon the tested liquid content of
assumed average bottles of a given brand as found in the market, or the
statement of the label, whichever is higher.
Last updated February 4, 2024 at 8:46 AM