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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 M - Alcohol, Tobacco and Other Excise Taxes |
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Part 194 - LIQUOR DEALERS |
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Subpart H - Payment of Special Tax |
| § 194.101 - Special tax rates. |
| § 194.102 - Date special tax is due. |
| § 194.103 - Computation of special tax. |
| Delinquent Returns |
| § 194.111 - Waiver of penalties. |
| Special Tax Return, Form 5630.5 |
| § 194.106 - Special tax returns. |
| § 194.107 - Execution of Form 5630.5. |
| § 194.109 - Penalty for failure to file return or to pay tax. |
| § 194.110 - Interest on unpaid tax. |
| § 194.106a - Employer identification number. |
| Filing of Return and Payment of Special Tax |
| Filing Return and Payment of Special Tax |
| § 194.104 - Time for filing return. |
| § 194.105 - Method of payment. |
| § 194.104a - Place for filing return. |