27 C.F.R. · Alcohol, Tobacco Products and Firearms
27 C.F.R. § 24.323

Excise Tax Return form.

Title 27 C.F.R. ● ACTIVE Primary Source
Regulatory Text

27 C.F.R. § 24.323 — Excise Tax Return form.

§ 24.323 Excise Tax Return form. A proprietor who removes wine subject to tax shall prepare a TTB F 5200.24, Excise Tax Return. Any increase or decrease in tax due to previous return errors or for authorized credits will be shown on the return. The TTB F 5000.24 will be prepared and filed by the proprietor in accordance with the instructions printed on the form. (August 16, 1954, ch. 736, 68A Stat. 775, as amended, 777, as amended, 391, as amended, 917, as amended (26 U.S.C. 5061, 7805)) (Approved by the Office of Management and Budget under control numbers 1512–0467 and 1512–0492) [T.D. ATF–299, 55 FR 24989, June 19, 1990, as amended by T.D. TTB–91, 76 FR 5478, Feb. 1, 2011; T.D. TTB–146, 82 FR 1126, Jan. 4, 2017]

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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27 C.F.R. § 24.323
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The regulatory text of 27 C.F.R. § 24.323 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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