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doc-0 | 4, 2006; T.D. TTB-91, 76 FR 5480, Feb. 1, 2011]
§ 44.3
Delegations of the Administrator.
Most of the regulatory authorities of the Administrator contained in this part are delegated to appropriate TTB officers. These TTB officers are specified in TTB Order 1135.44, Delegation of the Administrator's Authorities... |
doc-1 | Where articles are so lost or destroyed the proprietor shall report promptly such fact, and the circumstances, to the appropriate TTB officer. If the proprietor wishes to be relieved of the tax liability, the proprietor must prepare and file a claim on TTB Form 5620.8. The nature, date, place, and extent of the loss or... |
doc-2 | (b) Routine requests for information. Routine requests for information should be addressed to the appropriate TTB officer.
(c) Matters under ATF jurisdiction. For rulings on matters under the jurisdiction of the Bureau of Alcohol, Tobacco, Firearms and Explosives (Department of Justice), contact the Bureau of Alcohol,... |
doc-3 | Snuff
$ 0.585
$ 1.51
Chewing tobacco
$ 0.195
$ 0.5033
* Prorate tax for fractions of a pound.
[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]
§ 40.25a
Pipe tobacco and roll-your-own tobacco tax rates and classification.
(a) Tax rates. Pipe tobacco and roll-your-own tobacco are taxed at the fol... |
doc-4 | ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-301, 55 FR 47658, Nov. 14, 1990]
§ 40.167
Prepayment tax return.
(a) To prepay the tax on tobacco products a manufacturer shall file a prepayment tax return on Form 5000.24 showing the tax to be paid on the tobacco products prior to removal. The return shall be execut... |
doc-5 | After inspection and lading of the shipment the customs officer shall note on the copies of the notice of removal any discrepancy between the shipment inspected and laden under his supervision and that described on the notice of removal or any limitation on the quantity to be laden; complete and sign the certificate of... |
doc-6 | § 41.235
Articles of partnership or association.
Every partnership or association that files an application for a permit as an importer of processed tobacco must furnish with its application for the permit required by § 41.231 a true copy of the articles of partnership or association, if any, or certificate of part... |
doc-7 | For purposes of this provision, an individual who is the only remaining member of a family and who lives alone is not the head of a family.
(3) Books and tools of a trade, business or profession. So many of the books and tools necessary for the trade, business, or profession of an individual taxpayer as do not exceed ... |
doc-8 | (B) Relates to an unpaid tax liability of the taxpayer, and
(C) States the taxpayer's name and the address of the taxpayer's new residence.
Although it is not necessary that a written notice contain the taxpayer's identifying number authorized by section 6109, it is preferable that it include such number. A return ... |
doc-9 | Pending such final action, all provisions of chapter 52 of the Internal Revenue Code of 1986 shall apply to such applicant in the same manner and to the same extent as if such applicant were a holder of a permit to manufacture roll-your-own tobacco under such chapter 52.
[T.D. ATF-424, 64 FR 71931, Dec. 22, 1999]
... |
doc-10 | § 40.215
Notice for cigarettes.
Every package of cigarettes shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation “cigarettes”, the quantity of such product contained therein, and the classification for tax purposes, i.e., for small cigarettes... |
doc-11 | (2) Rules of special application—(i) Constructive sale price. If, in the case of a taxable sale, the tax imposed by chapter 32 of the Code is based on a constructive sale price determined under any paragraph of section 4216(b) of the Code and §§ 53.94-53.97, as determined without reference to section 4218 of the Code, ... |
doc-12 | 6, 1985; T.D. ATF-374, 61 FR 29957, June 13, 1996]
§ 71.117
Permit privileges, exceptions.
Pending final determination of any timely appeal in revocation, suspension, or annulment proceeding to the Administrator, the permit involved shall continue in force and effect except that, in the case of industrial use pe... |
doc-13 | If less than the entire shipment is returned to the warehouse, the form shall state what disposition was made of the remainder of the original shipment and any other facts pertinent to such shipment. The customs warehouse proprietor shall retain a copy of such form as a part of his records for 3 years after the close o... |
doc-14 | The bonds referred to in this paragraph shall be drawn in favor of the United States.
(b) Satisfactory surety—(1) Approved surety company or bonds or notes of the United States. For purposes of paragraph (a) of this section, a bond shall be considered executed with satisfactory surety if:
(i) It is executed by a sure... |
doc-15 | For purposes of this paragraph, a loan or purchase is considered to have been made in the course of the lender's or purchaser's trade or business if such person is in the business of financing commercial transactions (such as a bank or commercial factor) or if the agreement is incidental to the conduct of such person's... |
doc-16 | § 46.272
Issuance of summons.
Appropriate TTB officers can issue summonses when there is no referral to the Justice Department under the authority stated in § 70.22 of this chapter. The summons will state a place and time for such items or person to appear. TTB will issue a summons to require:
(a) Any books of acc... |
doc-17 | (26 U.S.C. 6501)
[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated and amended by T.D. ATF-301, 55 FR 47606, 47641, Nov. 14, 1990; T.D. ATF-331, 57 FR 40328, Sept. 3, 1992]
§ 70.224
Collection after assessment.
(a) Length of period—(1) General rule. |
doc-18 | No bond is required if the tax is prepaid.
(d) Proprietors of customs warehouses. Every proprietor of a customs bonded manufacturing warehouse, Class 6, who desires to remove under part 44 tax-exempt cigars for exportation (including supplies for vessels and aircraft), or for delivery for subsequent exportation, is re... |
doc-19 | When there is any change in the authority furnished under § 40.63 for officers to act in behalf of the corporation the manufacturer shall immediately so notify the appropriate TTB officer in writing.
(72 Stat. 1421; 26 U.S.C. 5712)
[T.D. 6840, 30 FR 9311, July 27, 1965. Redesignated at 40 FR 16835, Apr. 15, 1975]
... |
doc-20 | § 46.14
Termination of liability.
Bonds on TTB Form 5620.10 will be terminated by the appropriate TTB officer on receipt of satisfactory evidence that the person giving the bond has disposed of the articles covered by the bond and that he bore the ultimate burden of the amount claimed and that no understanding or agr... |
doc-21 | If the proposals of settlement are considered satisfactory to the appropriate TTB officer, the permittee shall be notified thereof and the proceeding shall be dismissed, unless such proposals of settlement include a monetary offer in compromise considered satisfactory to the appropriate TTB officer, in which event the ... |
doc-22 | Foreign-trade zone. A foreign-trade zone established and operated pursuant to the Act of June 18, 1934, as amended.
In bond. The status of tobacco products and cigarette papers and tubes, which come within the coverage of a bond securing the payment of internal revenue taxes imposed by 26 U.S.C. 5701 or 7652, and in... |
doc-23 | 6871, 31 FR 39, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28083, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-251, 52 FR 19340, May 22, 1987]
Subpart J—Suspension and Discontinuance of Operations by Manufacturers
§ 40.331
Discontinuance ... |
doc-24 | B filed Form 5300.26 for the second preceding calendar quarter, the look-back quarter, on January 31, 1996 reporting tax liability in the amount of $2,700.
(2) Deposit requirement. B is required to make deposits of tax for each semimonthly period in the calendar quarter because B has incurred more than $2,000 in liabi... |
doc-25 | § 40.527
Authorization to package processed tobacco.
A permit to manufacture processed tobacco does not authorize packaging of processed tobacco. Packaging of processed tobacco may only occur on the bonded premises of a manufacturer of tobacco products.
§ 40.528
Suspension and revocation of permit.
Where the a... |
doc-26 | (11) The name and address of the consignee in the United States to whom the products are to be shipped; and
(12) A notation identifying the particular TTB F 5000.25 by which the taxes were prepaid.
(b) Noncommercial mail shipments. Noncommercial mail shipments of tobacco products and cigarette papers and tubes to the... |
doc-27 | [78 FR 38571, June 27, 2013]
§ 41.194
Articles of partnership or association.
Every partnership or association that files an application for a permit as an importer of tobacco products must furnish with its application for the permit required by § 41.191 a true copy of the articles of partnership or association,... |
doc-28 | ATF-301, 55 FR 47606, Nov. 14, 1990]
§ 70.112
Failure to collect and pay over tax, or attempt to evade or defeat tax.
Any person required to collect, truthfully account for, and pay over any tax imposed by the Internal Revenue Code who willfully fails to collect such tax, or truthfully account for and pay over s... |
doc-29 | See § 53.174(b) for the circumstances under which the allowance made by the manufacturer, producer, or importer upon the return of the first article constitutes a price readjustment of the sale price of the first article and the extent, if any, to which a credit may be allowed, or refund made, of the tax paid by the ma... |
doc-30 | Alternatively, cash, postal money orders, and certified or cashiers' or treasurers' checks may be furnished by claimants as collateral security in lieu of corporate sureties.
(b) Treasury Department Circular No. 154 is periodically revised and contains the provisions of 31 CFR Part 225 and the forms prescribed in 31 C... |
doc-31 | § 71.108
Suspension, revocation, or annulment proceedings.
(a) Upon receipt of the complete certified record of the hearing the appropriate TTB officer shall enter an order suspending, revoking, or annulling the permit (on TTB F 5000.5) or dismissing the proceedings in accordance with the administrative law judge's f... |
doc-32 | (iii) In making the computations under paragraphs (b)(1) (i) and (ii) of this section, credits or refunds under section 6416(b) of the Code of tax paid on the sale of any such articles are to be disregarded and articles sold tax-free by the manufacturer are to be excluded. |
doc-33 | L. 85-859, 72 Stat. 1421, as amended (26 U.S.C. 5712))
[T.D. 6840, 30 FR 9310, July 27, 1965. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55854, Sept. 28, 1979]
§ 40.64
Articles of partnership or association. |
doc-34 | § 44.141a
Use of premises.
Export warehouse premises may only be used for the storage of tobacco products and cigarette papers and tubes, upon which the Internal Revenue tax has not been paid, for subsequent removal under this part, and for the storage of processed tobacco pending export.
[T.D. TTB-78, 74 FR 29419, ... |
doc-35 | The predecessor shall make a closing inventory and closing report in accordance with the provisions of §§ 40.434 and 40.426, respectively, and the successor shall make an opening inventory and opening report, in accordance with the provision of §§ 40.432 and 40.423, respectively.
(72 Stat. 1421, 1422; 26 U.S.C. 5711, ... |
doc-36 | If the tax base is a constructive sale price computed under section 4216(b) of the Code that is less than the actual sale price of the article, the portion of each payment subject to tax is the percentage of such payment equal to the percentage that the constructive sale price bears to the actual sale price. For exampl... |
doc-37 | Product
Tax rate per pound* for removals during the following periods:
2002 toMarch 31, 2009
April 1, 2009 and after
Pipe tobacco
$ 1.0969
$ 2.8311
Roll-your-own tobacco
$ 1.0969
$ 24.78
* Prorate tax for fractions of a pound.
(b) Classificati... |
doc-38 | (3) Taxpayers required to file monthly returns shall make semimonthly deposits of 100 percent of the liability incurred during each semimonthly period by the 9th day of the month following the last day of the semimonthly period. Taxpayers required to file semimonthly returns shall pay any tax due for the semimonthly pe... |
doc-39 | (2) Definition of passbook. For purposes of paragraph (j) of this section, the term “passbook” includes:
(i) Any tangible evidence of a savings deposit, share, or other account which, when in the possession of the bank or other savings institution, will prevent a withdrawal from the account to the extent of the loan b... |
doc-40 | Redesignated and amended by T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]
§ 41.74
Notice for cigarettes.
Every package of cigarettes, except as provided in § 41.75, shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation ... |
doc-41 | Search costs include only the total cost of personnel time directly incurred in searching for records or information and the cost of retrieving information stored by computer. Salaries of persons locating and retrieving summoned material are not included in search costs. Also, search costs do not include salaries, fees... |
doc-42 | TTB-78, 74 FR 29410, June 22, 2009]
§ 40.216b
Notice for roll-your-own tobacco.
(a) Product designation. Every package of roll-your-own tobacco, before removal subject to tax, must have adequately imprinted on it, or on a label securely affixed to it, the applicable designation “roll-your-own tobacco”, “cigarett... |
doc-43 | § 53.183
1545-0723
§ 53.184
1545-0023, 1545-0723
§ 53.185
1545-0023, 1545-0723
§ 53.186
1545-0723
SUBCHAPTERS D-E [RESERVED]
SUBCHAPTER F—PROCEDURES AND PRACTICES
Pt. 70
PART 70—PROCEDURE AND ADMIN... |
doc-44 | However, for purposes of the taxes imposed under chapter 32 of the Code, certain collateral charges made in connection with the sale of a taxable article must be included in the taxable sale price, whereas others may be excluded. Any charge which is required by a manufacturer, producer, or importer to be paid as a cond... |
doc-45 | TTB-80, 74 FR 37552, July 29, 2009; T.D. TTB-104, 77 FR 37303, June 21, 2012]
§ 40.257
Processed tobacco.
A manufacturer of tobacco products may be required to obtain authorization from the appropriate TTB officer with regard to the activities involving processed tobacco. See § 40.72. Such manufacturers also mus... |
doc-46 | or suspension is necessary to protect the revenue; or
(5) The registrant failed to comply with the requirements of paragraph (c) of § 53.140, relating to the evidence required to support a tax-free sale.
(b) The denial, revocation, or suspension of registration is in addition to any other penalty that may apply u... |
doc-47 | Thereafter, the tax shall be computed for the entire year (July 1 through June 30).
(b) [Reserved]
(c) Each place of business taxable. A manufacturer of tobacco products incurs special tax liability at each place of business in which an occupation subject to special tax is conducted. A place of business means the ent... |
doc-48 | ATF-243, 51 FR 43194, Dec. 1, 1986]
§ 44.64
Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
Responsibility for compliance with the provisions of this part with respect to the removal under bond of tobacco products, and cigarette papers and tubes, without payment of... |
doc-49 | The right of redemption of the United States exists under 26 U.S.C. 7425(d) even though a consent to the sale has been made under 26 U.S.C. 7425(c)(2) and § 70.205(b) of this part. For purposes of this section, the term “nonjudicial sale” shall have the same meaning as used in § 70.204(a) of this part.
(2) Redemption ... |
doc-50 | 25, 2000, as amended by T.D. TTB-78, 74 FR 29420, June 22, 2009]
§ 45.45c
Package use-up rule.
(a) During the period from June 22, 2009, through March 23, 2010, a manufacturer of tobacco products may remove packages of pipe tobacco or roll-your-own tobacco that do not meet the requirements of § 45.45a(a) or § 45... |
doc-51 | (2) Amount of payment—Safe harbor rule. (i) General. Taxpayers are considered to have met the requirements of paragraph (g)(1)(i) of this section if the amount paid no later than September 29 is not less than 11/15ths (73.3 percent) of the tax liability incurred for the semimonthly period beginning on September 1 and e... |
doc-52 | (2) The term “Manufacturer of tobacco products” includes any person who for commercial purposes makes available for consumer use (including such consumer's personal consumption or use under paragraph (1)(i) of this definition) a machine capable of making cigarettes, cigars, or other tobacco products. A person making su... |
doc-53 | 15, 1975, as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
§ 44.264
To export warehouses.
Where cigars are withdrawn from a customs warehouse for delivery to an export warehouse, the proprietor of the customs warehouse shall forward to the proprietor of the export warehouse three copies of the notice of r... |
doc-54 | (h) Has not engaged in any of the operations authorized by the permit for a period of more than 2 years;
He may issue a citation for the revocation or suspension of such permit.
(72 Stat. 1349, 1370; 26 U.S.C. 5171, 5271)
[T.D. 6389, 24 FR 4790, June 12, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975, and amende... |
doc-55 | 85-859, 72 Stat. 1419)
[T.D. 6961, 33 FR 9489, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55855, Sept. 28, 1979; T.D. ATF-219, 50 FR 51389, Dec. 17, 1985; T.D. ATF-232, 51 FR 28083, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. |
doc-56 | The bonded manufacturer shall file a return on TTB F 5000.25, and make remittance, for the period September 16-25, no later than September 28. The bonded manufacturer shall file a return on TTB F 5000.25, and make remittance, for the period September 26-30, no later than October 14.
(2) Amount of payment—Safe harbor r... |
doc-57 | (c) Last day for filing. If the due date falls on a Saturday, Sunday, or legal holiday, the return and remittance shall be due on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For purposes of this section, “legal holiday” is defined by section 7503 of the Code and 26 CFR 301.7503(b).
(d) L... |
doc-58 | The deposit due on June 10, 1996, would ordinarily be due on June 9, 1996. However, because June 9, 1996 is a Sunday, under section 7503, B has an additional day to make the required deposit.
(3) Filing requirement. B must file a return on Form 5300.26 for the second calendar quarter of 1996 reporting B's $3750 tax li... |
doc-59 | ATF-312, 56 FR 31083, July 9, 1991]
§ 53.101
Limitation on aggregate of exclusions and price readjustments.
(a) In general. The sum of the amount excluded from taxable price in respect of charges for local advertising, as provided in section 4216(e)(1) of the Code and § 53.100, plus the amount of the readjustmen... |
doc-60 | For purposes of paragraphs (c) (1) and (2) of this section, the term “day” does not include Saturdays, Sunday or a legal holiday within the meaning of 26 U.S.C. 7503. Failure on the part of the taxpayer to submit a timely statement of exemptions and filing status will result in the computation of the exempt amount as i... |
doc-61 | Examples. The provisions of paragraph (e)(1) of this section may be illustrated by the following examples:
Example (1).
B, a manufacturer of shotguns, bills its distributors in a specified amount per shotgun purchased by them. Thereafter, B issues to each distributor a credit memorandum in the amount of X dollars... |
doc-62 | § 70.437
Rulings.
The procedure for rulings in tobacco tax matters is set forth in § 70.471.
[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990] |
doc-63 | Tobacco Products, and Cigarette Papers and Tubes Lost or Destroyed
41.165
Action by taxpayer.
Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market
41.170
Reduction of tobacco products to materials; TTB action.
41.171
Reduction of tobacco products to materials, action by appropriate TTB o... |
doc-64 | Where it is not feasible to apportion such expense on the basis of relative weights or tariff rates, the expense shall be apportioned on another reasonable basis; for example, in the case of a shipment including both taxable and nontaxable articles which are subject to the same tariff rate, it may be appropriate to app... |
doc-65 | If an article subject to tax at the rate of 10 percent is sold for $100 and an additional item of $10 is billed as tax, $100 is the taxable selling price and $10 is the amount of tax due thereon. However, if the article is sold for $100 with no separate billing or indication of the amount of the tax, it will be presume... |
doc-66 | Inventories
§ 46.201
General.
(a) Date. The dealer must take an inventory to establish the quantities of articles subject to the floor stocks tax held for sale on April 1, 2009. The dealer must take the physical inventory or record (book) inventory not earlier than March 26, 2009 and not later than April 10, 2009.... |
doc-67 | (6) Meaning of “magazine”. The term magazine, as used in paragraph (b)(1) of this section, is limited to those publications which are:
(i) Commonly understood to be magazines,
(ii) Printed and distributed periodically at least twice a year, and
(iii) Published for the dissemination of information of a general natu... |
doc-68 | The amount by which the overall 5 percent limitation computed as of the close of a particular calendar quarter in respect of articles taxable under the same section of chapter 32 of the Code exceeds the sum of the charges for local advertising excluded in computing the taxable price and the amount of reimbursements for... |
doc-69 | The application shall also state in what particular the provisions of this subpart, respecting the proofs of landing, have not been complied with, and the cause of failure to furnish such proofs; that such failure was not occasioned by any lack of diligence on the part of the claimant, or that of his agents; and that h... |
doc-70 | Cigarette paper. Paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
Cigarette tube. Cigarette paper made into a hollow cylinder for use in making cigarettes.
Commercial bank. A bank, whether or not a member of the Federal Reserve System, which has access to the Federal Reserve C... |
doc-71 | Package. The immediate container in which tobacco products, processed tobacco, or cigarette papers or tubes are put up by the manufacturer and offered for sale or delivery to the ultimate consumer. For purposes of this definition, a container of processed tobacco, the contents of which weigh 10 pounds or less (includin... |
doc-72 | 6961, 33 FR 9491, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975]
§ 44.86
Bond.
Every person, before commencing business as an export warehouse proprietor, shall file, in connection with his application for permit, a bond, Form 2103 (5220.5), in accordance with the applicable provisions of § 44.88 and... |
doc-73 | § 53.177
1545-0723
§ 53.178
1545-0723
§ 53.179
1545-0723
§ 53.180
1545-0723
§ 53.181
1545-0723
§ 53.182
1545-0723
§ 53.183
1545-0723
§ 53.184
1545-0023, 1545-0723 |
doc-74 | The application for an extension of time for filing the return shall be addressed to the appropriate TTB officer with whom the return is to be filed and must contain a full recital of the causes for the delay. It should be made on or before the due date of the return, and failure to do so many indicate negligence and c... |
doc-75 | (b) Articles subject to floor stocks tax. All Federally taxpaid or tax determined tobacco products (other than large cigars described in 26 U.S.C. 5701(a)(2)), cigarette papers, and cigarette tubes that are held for sale on April 1, 2009.
(c) Cigarette paper. Paper, or any other material except tobacco, prepared for u... |
doc-76 | and you maintain the original along with any other records required by TTB and make it available or submit it to TTB upon request.
[79 FR 17033, Mar. 27, 2014]
§ 73.32
May I electronically sign forms I submit electronically to TTB?
You may electronically sign the electronic form you submit to us if:
(a) You ha... |
doc-77 | (d) Time of application of tax. In the case of a taxable use of an article by the manufacturer, producer, or importer thereof, the tax attaches at the time such use begins. If tax applies by reason of the sale of an article by the manufacturer, producer, or importer thereof on or in connection with his sale of another ... |
doc-78 | If the constructive sale price is not less than the actual sale price, the actual sale price shall be considered as not less than fair market, and shall be used as the tax base. In determining the highest price for which articles are sold by manufacturers to wholesale distributors, there must be taken into consideratio... |
doc-79 | ATF-446, 66 FR 16602, Mar. 27, 2001]
§ 41.72a
Notice for pipe tobacco.
(a) Product designation. Every package of pipe tobacco shall, before removal subject to internal revenue tax, have adequately imprinted thereon, or on a label securely fixed thereto, the designation “pipe tobacco.”
(b) Product weight. Every ... |
doc-80 | Subpart E—Packaging Requirements
45.41
Packages.
45.42
Mark.
45.43
Notice for smokeless tobacco.
45.44
Notice for cigars.
45.45
Notice for cigarettes.
45.45a
Notice for pipe tobacco.
45.45b
Notice for roll-your-own tobacco.
45.45c
Package use-up rule.
45.46
Tax-exempt label.
Subpart F—Records
45... |
doc-81 | (d) Evidence required to establish—(1) In general. The exemption provided in section 4221(a)(3) of the Code and paragraph (a) of this section for articles sold for use by the purchaser as supplies for vessels or aircraft applies only:
(i) If both the manufacturer and purchaser are registered under the provisions of se... |
doc-82 | § 46.137
Time limit on filing of claim for refund.
No claim for the refund of a special tax or penalty will be allowed unless presented within 3 years after the filing of the related tax return or within 2 years after the payment of such tax or penalty, whichever of these periods expires later.
(26 U.S.C. 6511)
... |
doc-83 | (13) Labeling and advertising of wine. 27 CFR part 4, issued under the Federal Alcohol Administration Act, as amended, contains the requirements relative to the labeling and advertising of wine under the Federal Alcohol Administration Act, including standards of identity for wine, standards of fill for containers of wi... |
doc-84 | (D) A purchase order will be acceptable in lieu of a separate certificate of the ultimate purchaser if it contains all the information required by this paragraph.
(iii) Certificate of ultimate vendor. Any certificate executed and signed by an ultimate vendor as evidence to be retained by the person who paid the tax as... |
doc-85 | (2) Minimum claim. No claim of less than $250 will be allowed for losses resulting from any disaster or damage described in paragraph (b)(1) of this section.
(c) General. Payment under this section may be made only if:
(1) The disaster or other specified cause of loss occurred in the United States;
(2) At the time o... |
doc-86 | Payment of taxes on tobacco products, cigarette papers, and cigarette tubes in any other form of remittance, as authorized in § 40.355, is not authorized for a taxpayer who is required, by this section, to make remittances by EFT. For purposes of this section, the dollar amount of tax liability is defined as the gross ... |
doc-87 | (7) Operating within a foreign-trade zone, established under 19 U.S.C. 81b, when the cigarettes involved have been entered into the foreign-trade zone under zone-restricted status or when foreign cigarettes have been admitted into the foreign-trade zone but have not been entered into the United States.
Contraband fi... |
doc-88 | (12) Assistance under job training partnership act. Any amount payable to a participant under the Job Training Partnership Act (29 U.S.C. 1501 et seq.) from funds appropriated pursuant to such Act shall be exempt from levy.
(13) Principal residence exempt in absence of certain approval or jeopardy. Except to the exten... |
doc-89 | 22, 1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999]
§ 41.140
Taxpayment in the United States.
Every manufacturer of tobacco products or cigarette papers or tubes in the United States who receives, under its bond without payment of internal revenue tax, Puerto Rican tobacco products or cigarette papers or tubes n... |
doc-90 | 7652(b) plus penalties, if any, and interest, for which he may become liable with respect to these products exported from the Virgin Islands and removed from customs custody in the United States without payment of internal revenue tax thereon, and must comply with all provisions of law and regulations with respect ther... |
doc-91 | 6323(i)(2)
(26 U.S.C. 6323).
§ 70.148
Place for filing notice; form.
(a) Place for filing. The notice of lien referred to in § 70.145 of this part shall be filed as follows:
(1) Under State laws—(i) Real property. In the case of real property, notice shall be filed in one office within the State (or the county... |
doc-92 | ATF P 1850.1 is available at no cost upon request from the ATF Distribution Center, P.O. Box 5950, Springfield, Virginia 22150-5950. The Director shall make an allowance to the claimant not exceeding the value of the property destroyed, if the claimant establishes to the satisfaction of the Director that—
(1) The prop... |
doc-93 | Such statement shall be kept for inspection by the appropriate TTB officer as provided in section 6001 of the Code.
(4) TTB I 5600.36. A preprinted statement, TTB I 5600.36, Statement of Manufacturer's Vendee, which is available as provided in § 53.21(b), when completed, contains all necessary information for a proper... |
doc-94 | § 41.236
Trade name certificate.
Every person that files an application for a permit as an importer of processed tobacco operating under a trade name must furnish with the application for the permit required by § 41.231 a true copy of the certificate or other document, if any, issued by a State, county, or municipal ... |
doc-95 | For purpose of determining the amount of wages, salary or other income exempt from levy under 26 U.S.C. 6334(a)(9):
(a) Regularly used calendar periods. In the case of wages, salary or other income paid to the taxpayer on the basis of an established calendar period regularly used by the employer or other person levied... |
doc-96 | ATF-301, 55 FR 47616, Nov. 14, 1990, as amended by T.D. ATF-450, 66 FR 29025, May 29, 2001]
§ 70.126
Date of allowance of refund or credit.
The date on which the appropriate TTB officer, first certifies the allowance of an overassessment in respect of any internal revenue tax imposed by the provisions of 26 U.S.... |
doc-97 | § 53.178
Exportations, uses, sales, and resales included.
(a) In general. The payment of tax imposed by chapter 32 of the Code on the sale of any article, will be considered to be an overpayment by reason of any exportation, use, sale, or resale described in any one of paragraphs (b) to (e), inclusive, of this sectio... |
doc-98 | (b) Citations for the disapproval of an application for a permit shall set forth (1) the sections of law and regulations relied upon for authority and jurisdiction, (2) in separate paragraphs, the matters of fact and law relied upon for the contemplated disapproval of the application, and (3) that the application will ... |
doc-99 | (d) Extension by agreement. The time prescribed by 26 U.S.C. 6501 for the assessment of any tax imposed by provisions of 26 U.S.C. enforced and administered by the Bureau may, prior to the expiration of such time, be extended for any period of time agreed upon in writing by the taxpayer and the appropriate TTB officer.... |
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