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T.D. Ttb-89 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers (Us Alcohol and Tobacco Tax and Trade Bureau Regulation) (Ttb) (2018 Edition) The Law Library

The Law Library presents the complete text of the T. D. TTB-89 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers (US Alcohol and Tobacco Tax and Trade Bureau Regulation) (TTB) (2018 Edition).

Updated as of May 29, 2018



This temporary rule updates and reissues Alcohol and Tobacco Tax and Trade Bureau regulations pertaining to the semimonthly payments of excise tax on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes, and also reissues temporary regulations regarding quarterly payment of excise tax for small alcohol excise taxpayers. The temporary regulations adopted in this document replace temporary regulations issued under T. D. ATF-365 and T. D. TTB-41, which were originally published in 1995 and 2006, respectively. TTB is soliciting comments from all interested parties on these regulatory provisions through a notice of proposed rulemaking, published elsewhere in this issue of the Federal Register.



This ebook contains:

- The complete text of the T. D. TTB-89 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol Excise Taxpayers (US Alcohol and Tobacco Tax and Trade Bureau Regulation) (TTB) (2018 Edition)

- A dynamic table of content linking to each section

- A table of contents in introduction presenting a general overview of the structure