# Quarterly Excise Tax Filing for Small Alcohol Excise Taxpayers (2005R-441P)
> **TTB** · Temporary rule; Treasury decision. · Published 2006-02-02 · Effective 2006-01-01 · 71 FR 5598
## Document
- **Document number:** 06-981
- **Category:** tax-irs
- **Sub-agency:** TTB
- **Federal Register citation:** 71 FR 5598
- **CFR reference:** 27 CFR 19
- **Publication date:** 2006-02-02
- **Effective date:** 2006-01-01
- **Treasury docket:** T.D. TTB-41
## Abstract

This temporary rule implements the quarterly excise tax payment procedure for small alcohol excise taxpayers contained in section 11127 of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, which amended section 5061 of the Internal Revenue Code of 1986. Before passage of this law, most Federal alcohol excise taxpayers paid the tax on a semimonthly basis. We are amending the applicable regulations on a temporary basis to incorporate the legislative change allowing quarterly payments. We also are soliciting comments from all interested parties on the implementation of this new procedure through a notice of proposed rulemaking published elsewhere in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/02/02/06-981/quarterly-excise-tax-filing-for-small-alcohol-excise-taxpayers-2005r-441p)
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