Code of Federal Regulations · Section

§ 24.323 — Excise Tax Return Form

27 C.F.R. § 24.323

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A proprietor who removes wine subject to tax shall prepare a TTB F 5000.24 , Excise Tax Return. 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.

27 C.F.R. § 24.322

Authorizing Statute

Method of collecting tax
26 U.S.C. § 5061
Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Definitions
31 U.S.C. § 9301