Requirements for Filing Tax Returns

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Alcohol
  6. Distilled Spirits Plants
  7. Distilled Spirits Taxes
  8. Requirements for Filing Tax Returns

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Section
19.233

Filing prepayment returns.

Section
19.234

Filing deferred payment returns.

Section
19.235

Deferred payment return periods - annual, quarterly, and semimonthly.

Section
19.236

Due dates for returns.

Section
19.237

Special rule for semimonthly filers for the month of September.

Section
19.238

Payment by mail or courier.

Section
19.239

Form of payment.

Section
19.240

Payment of tax by electronic fund transfer.