27 CFR Subpart I - Subpart I—Distilled Spirits Taxes

CFR

§ 19.221 Scope.
Basic Provisions of Tax Law Affecting Spirits (§§ 19.222 - 19.223)
1. § 19.222 Basic tax law provisions.
2. § 19.223 Persons liable for tax.
Requirements for Gauging and Tax Determination (§§ 19.225 - 19.227)
Rules for Deferred Payment and Prepayment of Taxes (§§ 19.229 - 19.231)
Requirements for Filing Tax Returns (§§ 19.233 - 19.240)
Requirements for Employer Identification Numbers (§§ 19.242 - 19.243)
1. § 19.242 Employer identification number.
2. § 19.243 Application for employer identification number.
Effective Tax Rates (§§ 19.245 - 19.250)
Assessment of Taxes by TTB (§§ 19.253 - 19.254)
1. § 19.253 Assessment of tax on spirits not accounted for or reported.
2. § 19.254 Assessment of tax for losses or unauthorized removals.
Additional Tax Provisions (§§ 19.256 - 19.258)