Regulatory Text
27 C.F.R. § 19.436 — Taxpayment of samples.
§ 19.436 Taxpayment of samples. When a proprietor is required to pay tax on samples under § 19.434(f), the proprietor may include the tax on the next semimonthly or quarterly tax return, as appropriate, if qualified to defer payment of tax. If a proprietor is not qualified to defer payment of tax, the proprietor must prepay the tax on form TTB F 5000.24. See subpart I of this part for rules regarding the payment of taxes. (26 U.S.C. 5005, 5061)
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR27-SEC-FFD2C3
Entity Class
REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
27 C.F.R. § 19.436
Corpus
CFR — Code of Federal Regulations
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Source
PRIMARY-SOURCE
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✓ TRUE
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6bd2d70eb8091bc6...
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Pending — corpus passes queued
The regulatory text of 27 C.F.R. § 19.436 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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27 C.F.R. — public domain
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