§ 19.234. Filing deferred payment returns.
100 words·~1 min read·
/us/cfr/t27/s§ 19.234·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A proprietor must pay the tax on spirits withdrawn from bond for deferred payment of tax by filing a return on form TTB F 5000.24, Excise Tax Return. The proprietor must execute and file TTB F 5000.24 for each return period, even when no tax is due for a particular return period. The proprietor of each bonded premises must pay the full amount of distilled spirits tax determined for all spirits released for withdrawal from the bonded premises on determination of tax during the period covered by the return (except spirits on which tax has been prepaid). (26 U.S.C. 5061)
Connectionstraces to 1
Traces to 1 document
U.S. Code
Citation graph
cites case law
§ 19.234
Filing deferred payment returns.
Cites 1Cited by 0 across 0 sources