The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2000 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Page 246
... special tax . 17.22 Rate of special tax 17.23 Special tax for each place of business . 17.24 Time for payment of special tax . SPECIAL TAX RETURNS 17.31 Filing of return and payment of spe- cial tax . 17.32 Completion of ATF Form 5630.5 ...
... special tax . 17.22 Rate of special tax 17.23 Special tax for each place of business . 17.24 Time for payment of special tax . SPECIAL TAX RETURNS 17.31 Filing of return and payment of spe- cial tax . 17.32 Completion of ATF Form 5630.5 ...
Page 249
... tax rate . The net tax rate , after reduction for any credit allowable under 26 U.S.C. 5010 for wine and flavor ... Special tax . The special ( occupa- tional ) tax on manufacturers of non- beverage products , imposed by 26 U.S.C. 5131 ...
... tax rate . The net tax rate , after reduction for any credit allowable under 26 U.S.C. 5010 for wine and flavor ... Special tax . The special ( occupa- tional ) tax on manufacturers of non- beverage products , imposed by 26 U.S.C. 5131 ...
Page 250
... Special Tax $ 17.21 Payment of special tax . Each person who uses taxpaid dis- tilled spirits in the manufacture or production of nonbeverage products shall pay special tax as specified in § 17.22 in order to be eligible to receive ...
... Special Tax $ 17.21 Payment of special tax . Each person who uses taxpaid dis- tilled spirits in the manufacture or production of nonbeverage products shall pay special tax as specified in § 17.22 in order to be eligible to receive ...
Page 251
at more than one location or for more than one class of tax shall- ( 1 ) File one special tax return , ATF Form 5630.5 , with payment of tax , to cover all such locations and classes of tax ; and ( 2 ) Prepare , in duplicate , a list ...
at more than one location or for more than one class of tax shall- ( 1 ) File one special tax return , ATF Form 5630.5 , with payment of tax , to cover all such locations and classes of tax ; and ( 2 ) Prepare , in duplicate , a list ...
Page 252
special tax stamp designated " Manu- facturer of Nonbeverage Products . " This special tax stamp shall not be sold or otherwise transferred to another person ( except as provided in §§ 17.71 and 17.72 ) . If the Form 5630.5 submitted ...
special tax stamp designated " Manu- facturer of Nonbeverage Products . " This special tax stamp shall not be sold or otherwise transferred to another person ( except as provided in §§ 17.71 and 17.72 ) . If the Form 5630.5 submitted ...
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Common terms and phrases
7.5 minute series 72 Stat alco alcohol by volume alcohol content alcohol fuel amended 26 U.S.C. amended by T.D. application appropriate ATF officer Approved maps approximately authorized beer bonded premises bonded wine premises boundary proceeds brand brewer Budget under control certificate containers contour line control number corner of section County line Creek denatured alcohol distilled spirits plant east employer identification Formula gauge Highway hydrometer industry member intersection juice June 19 malt beverages Management and Budget manufacture maps for determining ment miles nonbeverage Office of Management operations packages paragraph percent permit permittee person photorevised 1980 prescribed proof gallons proprietor Quadrangle quantity quired record regional director compliance retailer Road serial number southeasterly special tax specially denatured spirits spir statement straight line Subpart tank tax-free alcohol Thence tion Tobacco and Firearms Township transfer viticultural area described whisky withdrawal
Popular passages
Page 229 - That for the purposes of this Act the commission, or its duly authorized agent or agents, shall at all reasonable times have access to, for the purpose of examination, and the right to copy any documentary evidence of any person, partnership, or corporation being investigated or proceeded against...
Page 441 - Massachusetts 23 Michigan 24 Minnesota 25 Mississippi 26 Missouri 27 Montana 28 Nebraska 29 Nevada 30 New Hampshire 31 New Jersey 32 New Mexico 33 New York 34 North Carolina 35 North Dakota 36 Ohio 37 Oklahoma 38...
Page 57 - Use of this product may be hazardous to your health. This product contains saccharin which has been determined to cause cancer in laboratory animals.
Page 67 - Application. No person engaged in business as a distiller, rectifier, importer, wholesaler, or warehouseman and bottler, directly or indirectly, or through an affiliate, shall sell or ship or deliver for sale or shipment, or otherwise introduce in Interstate or foreign commerce, or receive therein or remove from customs custody any distilled spirits in bottles unless such distilled spirits are bottled and packed in conformity with §§5.46 through 5.47a.
Page 99 - It shall be unlawful for any person engaged in business as a distiller, brewer, rectifier, blender, or other producer, or as an importer or wholesaler, of distilled spirits, wine, or malt beverages, or as a bottler, or warehouseman and bottler, of distilled spirits, directly or indirectly or through an affiliate : * * * "(f) ADVERTISING.
Page 57 - ... malt beverages held for sale in interstate or foreign commerce or after shipment therein, except as authorized by Federal law or except pursuant to regulations of the...
Page 419 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 143 or 144.
Page 500 - Notice by surety of termination of bond. A surety on any bond required by this part may at any time, in writing, notify the principal and the assistant regional commissioner...
Page 76 - ... to such an extent as substantially to restrain or prevent transactions in interstate or foreign commerce...
Page 8 - distilled spirits" means ethyl alcohol, hydrated oxide of ethyl, spirits of wine, whiskey, rum, brandy, gin, and other distilled spirits, Including all dilutions and mixtures thereof, for non-industrial use. (7) The term "wine...