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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 25 - Beer |
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Subpart I - Dealer Registration and Recordkeeping |
| § 25.111 - Definitions. |
| § 25.112 - Dealer registration. |
| § 25.113 - Amending the dealer registration. |
| § 25.114 - Dealer records. |
| Special Tax Stamps |
| § 25.125 - Issuance of special tax stamps. |
| § 25.126 - Distribution of stamps for multiple locations. |
| § 25.127 - Examination of special tax stamps. |
| Liability for Special Tax |
| § 25.111a - Special tax rates. |
| § 25.111b - Reduced rate of tax for small brewers. |
| Employer Identification Numbers |
| § 25.121 - Employer identification number. |
| § 25.122 - Application for employer identification number. |
| § 25.123 - Preparation and filing of IRS Form SS-4. |
| Execution of Special Tax Returns |
| § 25.117 - Special tax returns. |
| § 25.118 - Preparation of TTB Form 5630.5. |
| § 25.119 - Multiple locations and/or classes of tax. |
| § 25.120 - Signing of TTB Forms 5630.5. |
| Changes in Special Tax Stamps |
| § 25.131 - Change in name. |
| § 25.132 - Change in proprietorship. |
| § 25.133 - Persons having right of succession. |
| § 25.134 - Change in location. |