Title 27

PART 19 SUBPART I

Subpart I - Distilled Spirits Taxes

• 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
• T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

27:1.0.1.1.15.9.172	SUBJGRP 172	Basic Provisions of Tax Law Affecting Spirits
27:1.0.1.1.15.9.172.1	SECTION 19.221	19.221 Scope.
27:1.0.1.1.15.9.172.2	SECTION 19.222	19.222 Basic tax law provisions.
27:1.0.1.1.15.9.172.3	SECTION 19.223	19.223 Persons liable for tax.
27:1.0.1.1.15.9.173	SUBJGRP 173	Requirements for Gauging and Tax Determination
27:1.0.1.1.15.9.173.4	SECTION 19.225	19.225 Requirement to gauge and tax determine spirits.
27:1.0.1.1.15.9.173.5	SECTION 19.226	19.226 Gauges for tax determination.
27:1.0.1.1.15.9.173.6	SECTION 19.227	19.227 Determination of the tax.
27:1.0.1.1.15.9.174	SUBJGRP 174	Rules for Deferred Payment and Prepayment of Taxes
27:1.0.1.1.15.9.174.7	SECTION 19.229	19.229 Deferred payment and prepayment of taxes.
27:1.0.1.1.15.9.174.8	SECTION 19.230	19.230 Conditions requiring prepayment of taxes.
27:1.0.1.1.15.9.174.9	SECTION 19.231	19.231 Accounting for bond coverage.
27:1.0.1.1.15.9.175	SUBJGRP 175	Requirements for Filing Tax Returns
27:1.0.1.1.15.9.175.10	SECTION 19.233	19.233 Filing prepayment returns.
27:1.0.1.1.15.9.175.11	SECTION 19.234	19.234 Filing deferred payment returns.
27:1.0.1.1.15.9.175.12	SECTION 19.235	19.235 Deferred payment return periods - annual, quarterly, and semimonthly.
27:1.0.1.1.15.9.175.13	SECTION 19.236	19.236 Due dates for returns.
27:1.0.1.1.15.9.175.14	SECTION 19.237	19.237 Special rule for semimonthly filers for the month of September.
27:1.0.1.1.15.9.175.15	SECTION 19.238	19.238 Payment by mail or courier.
27:1.0.1.1.15.9.175.16	SECTION 19.239	19.239 Form of payment.
27:1.0.1.1.15.9.175.17	SECTION 19.240	19.240 Payment of tax by electronic fund transfer.
27:1.0.1.1.15.9.176	SUBJGRP 176	Requirements for Employer Identification Numbers
27:1.0.1.1.15.9.176.18	SECTION 19.242	19.242 Employer identification number.
27:1.0.1.1.15.9.176.19	SECTION 19.243	19.243 Application for employer identification number.
27:1.0.1.1.15.9.177	SUBJGRP 177	Effective Tax Rates
27:1.0.1.1.15.9.177.20	SECTION 19.245	19.245 Tax credits under 26 U.S.C. 5010.
27:1.0.1.1.15.9.177.21	SECTION 19.246	19.246 Computing the effective tax rate for a product.
27:1.0.1.1.15.9.177.22	SECTION 19.247	19.247 Use of effective (actual) tax rates.
27:1.0.1.1.15.9.177.23	SECTION 19.248	19.248 Standard effective tax rate.
27:1.0.1.1.15.9.177.24	SECTION 19.249	19.249 Average effective tax rate.
27:1.0.1.1.15.9.177.25	SECTION 19.250	19.250 Inventory reserve account.
27:1.0.1.1.15.9.178	SUBJGRP 178	Assessment of Taxes by TTB
27:1.0.1.1.15.9.178.26	SECTION 19.253	19.253 Assessment of tax on spirits not accounted for or reported.
27:1.0.1.1.15.9.178.27	SECTION 19.254	19.254 Assessment of tax for losses or unauthorized removals.
27:1.0.1.1.15.9.179	SUBJGRP 179	Additional Tax Provisions
27:1.0.1.1.15.9.179.28	SECTION 19.256	19.256 Tax on wine.
27:1.0.1.1.15.9.179.29	SECTION 19.257	19.257 Imported spirits.
27:1.0.1.1.15.9.179.30	SECTION 19.258	19.258 Additional tax on nonbeverage spirits.

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