# Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers
> **TTB** · Temporary rule; Treasury decision. · Published 2011-01-20 · Effective 2011-02-22 · 76 FR 3502
## Document
- **Document number:** 2011-1142
- **Category:** tobacco-ttb
- **Sub-agency:** TTB
- **Federal Register citation:** 76 FR 3502
- **CFR reference:** 27 CFR 19
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2011/01/20/2011-1142/time-for-payment-of-certain-excise-taxes-and-quarterly-excise-tax-payments-for-small-alcohol-excise)
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