# Collected Excise Taxes; Duties of Collector
> **IRS** · Final and temporary regulations. · Published 2004-08-10 · Effective 2004-10-01 · 69 FR 48393
## Document
- **Document number:** 04-18160
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 48393
- **CFR reference:** 26 CFR 40
- **Publication date:** 2004-08-10
- **Effective date:** 2004-10-01
- **Treasury docket:** TD 9149
## Abstract

This document contains final and temporary regulations relating to the obligations of persons that receive payments for air transportation or communications services subject to excise tax when persons liable for tax refuse to pay the tax. These temporary regulations affect persons that receive payments subject to tax and persons liable for those taxes. The text of the temporary regulations also serves as the text of the proposed regulations (REG-163909-02) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/08/10/04-18160/collected-excise-taxes-duties-of-collector)
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