§ 74.12. Tax rate.
(a) The tax rates per original container or standard fraction thereof are as follows:
| Standard Fraction | Malt Beverage Tax Rate | Volume |
| 1 Barrel | $2.48 | 31 Gallons |
| 1/2 Barrel | $1.24 | 15 1/2 Gallons |
| 1/3 Barrel | .84 | 10 1/3 Gallons |
| 1/4 Barrel | .62 | 7 3/4 Gallons |
| 1/6 Barrel | .42 | 5 1/6 Gallons |
| 1/8 Barrel | .32 | 3 7/8 Gallons |
| 1 Gallon | .08 | |
| 1/2 Gallon | .04 | |
| 1 Quart | .02 | |
| 1 Pint | .01 | |
| 1/2 Pint | .0066 |
(b) In all cases where a tax is imposed upon a 1/2 pint of eight fluid ounces or fraction thereof, the tax shall be $.0066.
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