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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 19 - Distilled Spirits Plants |
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Subpart I - Distilled Spirits Taxes |
§ 19.221 - Scope. |
§ 19.271 - Construction of buildings |
§ 19.272 - Equipment. |
§ 19.273 - Tanks. |
§ 19.274 - Pipelines. |
§ 19.275 - Continuous distilling system. |
§ 19.276 - Package scales. |
§ 19.277 - Measuring devices and proofing instruments. |
§ 19.278 - Identification of structures, areas, apparatus, and equipment. |
§ 19.279 - Office facilities. |
§ 19.280 - Signs. |
Basic Provisions of Tax Law Affecting Spirits |
§ 19.222 - Basic tax law provisions. |
§ 19.223 - Persons liable for tax. |
Requirements for Employer Identification Numbers |
§ 19.242 - Employer identification number. |
§ 19.243 - Application for employer identification number. |
Assessment of Taxes by TTB |
§ 19.253 - Assessment of tax on spirits not accounted for or reported. |
§ 19.254 - Assessment of tax for losses or unauthorized removals. |
Additional Tax Provisions |
§ 19.256 - Tax on wine. |
§ 19.257 - Imported spirits. |
§ 19.258 - Additional tax on nonbeverage spirits. |
Requirements for Gauging and Tax Determination |
§ 19.225 - Requirement to gauge and tax determine spirits. |
§ 19.226 - Gauges for tax determination. |
§ 19.227 - Determination of the tax. |
Effective Tax Rates |
§ 19.245 - Tax credits under 26 U.S.C. 5010. |
§ 19.246 - Computing the effective tax rate for a product. |
§ 19.247 - Use of effective (actual) tax rates. |
§ 19.248 - Standard effective tax rate. |
§ 19.249 - Average effective tax rate. |
§ 19.250 - Inventory reserve account. |
Requirements for Filing Tax Returns |
§ 19.233 - Filing prepayment returns. |
§ 19.234 - Filing deferred payment returns. |
§ 19.235 - Deferred payment return periods - annual, quarterly, and semimonthly. |
§ 19.236 - Due dates for returns. |
§ 19.237 - Special rule for semimonthly filers for the month of September. |
§ 19.238 - Payment by mail or courier. |
§ 19.239 - Form of payment. |
§ 19.240 - Payment of tax by electronic fund transfer. |
Rules for Deferred Payment and Prepayment of Taxes |
§ 19.229 - Deferred payment and prepayment of taxes. |
§ 19.230 - Conditions requiring prepayment of taxes. |
§ 19.231 - Accounting for bond coverage. |