§ 40.169. Employer identification number.
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/us/cfr/t27/s§ 40.169·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The employer identification number (defined at 26 CFR 301.7701-12) of a manufacturer of tobacco products who has been assigned such a number shall be shown on each tax return, Form 5000.24. Failure of the manufacturer to include his employer identification number on Form 5000.24 may result in assertion and collection of the penalty specified in § 70.113 of this chapter. \[T.D. ATF-219, 50 FR 51390, Dec. 17, 1985, as amended by T.D. ATF-301, 55 FR 47658, Nov. 14, 1990\]
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§ 40.169
Employer identification number.
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