§ 19.436. Taxpayment of samples.
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/us/cfr/t27/s§ 19.436·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When a proprietor is required to pay tax on samples under § 19.434(f), the proprietor may include the tax on the next semimonthly or quarterly tax return, as appropriate, if qualified to defer payment of tax. If a proprietor is not qualified to defer payment of tax, the proprietor must prepay the tax on form TTB F 5000.24. See subpart I of this part for rules regarding the payment of taxes. (26 U.S.C. 5005, 5061)
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§ 19.436
Taxpayment of samples.
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