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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 2011-08-24 · Effective 2011-08-24 · 76 FR 52862

Document

Document number
2011-21615
Federal Register citation
76 FR 52862
CFR reference
27 CFR 24
Type
Rule
Action
Final rule; Treasury decision.
Category
tobacco-ttb
Sub-agency
TTB
Publication date
2011-08-24
Effective date
2011-08-24
Treasury docket
Docket No. TTB-2011-0001

Abstract

The Alcohol and Tobacco Tax and Trade Bureau (TTB) is adopting, as a final rule, regulations contained in a temporary rule pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and pertaining to the quarterly payment of alcohol excise tax by small taxpayers. This final rule action does not include those regulations contained in the temporary rule pertaining to part 19 of the TTB regulations, which were adopted as a final rule in a separate regulatory initiative.

Source

Authoritative
Federal Register document
Machine
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