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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 27
    Alcohol, Tobacco Products and Firearms
  3. chapter I
    CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. part 19
    PART 19—DISTILLED SPIRITS PLANTS
  5. subpart I
    Subpart I—Distilled Spirits Taxes
  6. subjgrp 179
    Requirements for Filing Tax Returns

Subjgrp 179. Requirements for Filing Tax Returns

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