Subpart I. Subpart I—Distilled Spirits Taxes

• § 19.221 - Scope.

• Basic Provisions of Tax Law Affecting Spirits

  • SECTION § 19.222 - Basic tax law provisions.
  • SECTION § 19.223 - Persons liable for tax.

• Requirements for Gauging and Tax Determination

  • SECTION § 19.225 - Requirement to gauge and tax determine spirits.
  • SECTION § 19.226 - Gauges for tax determination.
  • SECTION § 19.227 - Determination of the tax.

• Rules for Deferred Payment and Prepayment of Taxes

  • SECTION § 19.229 - Deferred payment and prepayment of taxes.
  • SECTION § 19.230 - Conditions requiring prepayment of taxes.
  • SECTION § 19.231 - Accounting for bond coverage.

• Requirements for Filing Tax Returns

  • SECTION § 19.233 - Filing prepayment returns.
  • SECTION § 19.234 - Filing deferred payment returns.
  • SECTION § 19.235 - Deferred payment return periods—annual, quarterly, and semimonthly.
  • SECTION § 19.236 - Due dates for returns.
  • SECTION § 19.237 - Special rule for semimonthly filers for the month of September.
  • SECTION § 19.238 - Payment by mail or courier.
  • SECTION § 19.239 - Form of payment.
  • SECTION § 19.240 - Payment of tax by electronic fund transfer.

• Requirements for Employer Identification Numbers

  • SECTION § 19.242 - Employer identification number.
  • SECTION § 19.243 - Application for employer identification number.

• Effective Tax Rates

  • SECTION § 19.245 - Tax credits under 26 U.S.C. 5010.
  • SECTION § 19.246 - Computing the effective tax rate for a product.
  • SECTION § 19.247 - Use of effective (actual) tax rates.
  • SECTION § 19.248 - Standard effective tax rate.
  • SECTION § 19.249 - Average effective tax rate.
  • SECTION § 19.250 - Inventory reserve account.

• Assessment of Taxes by TTB

  • SECTION § 19.253 - Assessment of tax on spirits not accounted for or reported.
  • SECTION § 19.254 - Assessment of tax for losses or unauthorized removals.

• Additional Tax Provisions

  • SECTION § 19.256 - Tax on wine.
  • SECTION § 19.257 - Imported spirits.
  • SECTION § 19.258 - Additional tax on nonbeverage spirits.