Code of Federal Regulations > Title 27 > Chapter I > Part 19 > Subpart I - Subpart I—Distilled Spirits Taxes

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

BASIC PROVISIONS OF TAX LAW AFFECTING SPIRITS

§ 19.222 - Basic tax law provisions.

§ 19.223 - Persons liable for tax.

§ 19.221 - Scope.

REQUIREMENTS FOR GAUGING AND TAX DETERMINATION

§ 19.225 - Requirement to gauge and tax determine spirits.

§ 19.226 - Gauges for tax determination.

§ 19.227 - Determination of the tax.

RULES FOR DEFERRED PAYMENT AND PREPAYMENT OF TAXES

§ 19.229 - Deferred payment and prepayment of taxes.

§ 19.230 - Conditions requiring prepayment of taxes.

§ 19.231 - Accounting for bond coverage.

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.

REQUIREMENTS FOR EMPLOYER IDENTIFICATION NUMBERS

§ 19.242 - Employer identification number.

§ 19.243 - Application for employer identification number.

EFFECTIVE TAX RATES

§ 19.245 - Tax credits under 26 U.S.C. 5010.

§ 19.246 - Computing the effective tax rate for a product.

§ 19.247 - Use of effective (actual) tax rates.

§ 19.248 - Standard effective tax rate.

§ 19.249 - Average effective tax rate.

§ 19.250 - Inventory reserve account.

ASSESSMENT OF TAXES BY TTB

§ 19.253 - Assessment of tax on spirits not accounted for or reported.

§ 19.254 - Assessment of tax for losses or unauthorized removals.

ADDITIONAL TAX PROVISIONS

§ 19.256 - Tax on wine.

§ 19.257 - Imported spirits.

§ 19.258 - Additional tax on nonbeverage spirits.