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T.D. TTB-94: Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers

Document ID: TTB-2011-0001-0003
Document Type: Rule
Agency: Alcohol And Tobacco Tax And Trade Bureau
Topics: Administrative Practices and Procedures, Claims, Electronic Fund Transfers, Excise Taxes, Exports, Food Additives, Fruit Juices, Labeling, Liquors, Packaging and Containers, Reporting and Recordkeeping Requirements, Research, Scientific Equipment, Spices and Flavoring, Surety Bonds, Vinegar, Warehouses, Wine
Federal Register Number: 2011-21615
CFR Citation: 27 CFR Parts 24, 25, 26, 40, 41, and 70
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Details Information

Abstract: The Alcohol and Tobacco Tax and Trade Bureau (TTB) is adopting, as a final rule, regulations contained in a temporary rule (see T.D. TTB-89) pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and pertaining to the quarterly payment of alcohol excise tax by small taxpayers. This final rule action does not include those regulations contained in the temporary rule pertaining to part 19 of the TTB regulations, which were adopted as a final rule in a separate regulatory initiative (see T.D. TTB-92).
Document Subtype: Final Rule
Received Date: August 24 2011, at 12:00 AM Eastern Daylight Time
Start-End Page: 52862 - 52865
Comment Start Date: August 24 2011, at 12:00 AM Eastern Standard Time

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