Title 27

PART 19 SUBPART I

Subpart I - Distilled Spirits Taxes

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