# Collected Excise Taxes; Duties of Collector
> **IRS** · Final regulations and removal of temporary regulations. · Published 2005-08-25 · Effective 2005-08-25 · 70 FR 49869
## Document
- **Document number:** 05-16612
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 49869
- **CFR reference:** 26 CFR 40
- **Publication date:** 2005-08-25
- **Effective date:** 2005-08-25
- **Treasury docket:** TD 9221
## Abstract

This document contains final regulations relating to the reporting 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. The final regulations affect persons that receive payments subject to tax and persons liable for those taxes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/08/25/05-16612/collected-excise-taxes-duties-of-collector)
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