Code of Federal Regulations · Section

§ 25.298 — Excise Tax Return, Form 5000.24

27 C.F.R. § 25.298

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All entries on the excise tax return, Form 5000.24, will be fully supported by accurate and complete records. The brewer shall file a copy of Form 5000.24 as a part of the records at the brewery.

27 C.F.R. § 25.297 27 C.F.R. § 25.299

Authorizing Statute

Method of collecting tax
26 U.S.C. § 5061
Definitions
26 U.S.C. § 5002
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301