Code of Federal Regulations · Subpart
Subpart I — Distilled Spirits Taxes
27 C.F.R. pt. 19, subpt. I
- § 19.221 Scope
- § 19.222 Basic Tax Law Provisions
- § 19.223 Persons Liable For Tax
- § 19.225 Requirement To Gauge And Tax Determine Spirits
- § 19.226 Gauges For Tax Determination
- § 19.227 Determination Of The Tax
- § 19.229 Deferred Payment And Prepayment Of Taxes
- § 19.230 Conditions Requiring Prepayment Of Taxes
- § 19.231 Accounting For Bond Coverage
- § 19.233 Filing Prepayment Returns
- § 19.234 Filing Deferred Payment Returns
- § 19.235 Deferred Payment Return Periods—Annual, Quarterly, And Semimonthly
- § 19.236 Due Dates For Returns
- § 19.237 Special Rule For Semimonthly Filers For The Month Of September
- § 19.238 Payment By Mail Or Courier
- § 19.239 Form Of Payment
- § 19.240 Payment Of Tax By Electronic Fund Transfer
- § 19.242 Employer Identification Number
- § 19.243 Application For Employer Identification Number
- § 19.245 Tax Credits Under 26 U.s.c. 5010
- § 19.246 Computing The Effective Tax Rate For A Product
- § 19.247 Use Of Effective (actual) Tax Rates
- § 19.248 Standard Effective Tax Rate
- § 19.249 Average Effective Tax Rate
- § 19.250 Inventory Reserve Account
- § 19.253 Assessment Of Tax On Spirits Not Accounted For Or Reported
- § 19.254 Assessment Of Tax For Losses Or Unauthorized Removals
- § 19.256 Tax On Wine
- § 19.257 Imported Spirits
- § 19.258 Additional Tax On Nonbeverage Spirits