# Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers
> **TTB** · Final rule; Treasury decision. · Published 2011-08-24 · Effective 2011-08-24 · 76 FR 52862
## Document
- **Document number:** 2011-21615
- **Category:** tobacco-ttb
- **Sub-agency:** TTB
- **Federal Register citation:** 76 FR 52862
- **CFR reference:** 27 CFR 24
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2011/08/24/2011-21615/time-for-payment-of-certain-excise-taxes-and-quarterly-excise-tax-payments-for-small-alcohol-excise)
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