Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 19 · § 19.221

§ 19.221. Scope.

55 words·~1 min read·/us/cfr/t27/s§ 19.221·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

This subpart covers the taxation of distilled spirits and the procedures for payment of taxes by proprietors of distilled spirits plants. Issues covered in this subpart include tax rates, liability for tax, tax determination, return periods, filing of tax returns, forms of payment, electronic fund transfers, and credits under 26 U.S.C. 5010. (26 U.S.C. 5001)

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U.S. Code

Credit for wine content and for flavors content
§ 5010
Imposition, rate, and attachment of tax
§ 5001

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§ 19.221

Scope.

U.S.C.§ 5010

U.S.C.§ 5001

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