# Deposits of Excise Taxes
> **IRS** · Final regulations; and removal of temporary regulations. · Published 2000-06-08 · Effective 2000-06-08 · 65 FR 36326
## Document
- **Document number:** 00-14007
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 36326
- **CFR reference:** 26 CFR 40
- **Publication date:** 2000-06-08
- **Effective date:** 2000-06-08
- **Treasury docket:** TD 8887
## Abstract

This document contains final regulations relating to the availability of the safe harbor deposit rule based on look-back quarter liability and affects persons required to make deposits of excise taxes. This document also contains final regulations related to floor stocks taxes and affects persons liable for those taxes. The regulations implement changes made by the Small Business Job Protection Act of 1996 and the Airport and Airway Trust Fund Tax Reinstatement Act of 1997.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/06/08/00-14007/deposits-of-excise-taxes)
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