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Code of Federal Regulations (Last Updated: November 8, 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. |