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Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers

tobacco-ttb · TTB · Rule · Published 2011-01-20 · Effective 2011-02-22 · 76 FR 3502

Document

Document number
2011-1142
Federal Register citation
76 FR 3502
CFR reference
27 CFR 19
Type
Rule
Action
Temporary rule; Treasury decision.
Category
tobacco-ttb
Sub-agency
TTB
Publication date
2011-01-20
Effective date
2011-02-22
Treasury docket
Docket No. TTB-2011-0001

Abstract

This temporary rule updates and reissues Alcohol and Tobacco Tax and Trade Bureau regulations pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and also reissues temporary regulations regarding quarterly payment of excise tax for small alcohol excise taxpayers. The temporary regulations adopted in this document replace temporary regulations issued under T.D. ATF-365 and T.D. TTB-41, which were originally published in 1995 and 2006, respectively. TTB is soliciting comments from all interested parties on these regulatory provisions through a notice of proposed rulemaking, published elsewhere in this issue of the Federal Register.

Source

Authoritative
Federal Register document
Machine
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