Beta! The text on the eCFR tab represents the unofficial eCFR text at ecfr.gov.
§ 24.323 Excise Tax Return form.
A proprietor who removes wine subject to tax shall prepare a TTB F 5200.24, Excise Tax Return, unless exempted under the provisions of § 24.273. Any increase or decrease in tax due to previous return errors or for authorized credits will be shown on the return. The TTB F 5000.24 will be prepared and filed by the proprietor in accordance with the instructions printed on the form.
(August 16, 1954, ch. 736, 68A Stat. 775, as amended, 777, as amended, 391, as amended, 917, as amended (26 U.S.C. 5061, 7805))
(Approved by the Office of Management and Budget under control numbers 1512-0467 and 1512-0492)