Law and TTB Regulations Related to OMB No. 1513–0088, Alcohol, Tobacco, and Firearms Related Documents for Tax Returns and Claims (TTB REC 5000/24)
Statues
In the Internal Revenue Code of 1986, as amended, the following sections authorize the TTB regulations related to the information collection approved under OMB No. 1513–0088:
26 U.S.C. 4181 26 U.S.C. 4182 26 U.S.C. 5005 26 U.S.C. 5008
26 U.S.C. 5041(c) 26 U.S.C. 5061 26 U.S.C. 5062 26 U.S.C. 5064
26 U.S.C. 5114 26 U.S.C. 5124 26 U.S.C. 5131 26 U.S.C. 5134
26 U.S.C. 5146 26 U.S.C. 5207 26 U.S.C. 5367 26 U.S.C. 5370
26 U.S.C. 5415 26 U.S.C. 5555 26 U.S.C. 5741 26 U.S.C. 5843
26 U.S.C. 6651 26 U.S.C. 6656 26 U.S.C. 6806 26 U.S.C. 7502
26 U.S.C. 7503 26 U.S.C. 7651 26 U.S.C. 7652(a).
Regulations
The following TTB regulations, contained in 27 CFR Chapter I, relate to 1513–0088:
Drawback on Taxpaid Distilled Spirits Used in Manufacturing Nonbeverage Products
17.101 17.141 17.142 17.161 17.170
Distilled Spirits Plants
19.11 19.113 19.116 19.119 19.120 19.127
19.129 19.130 19.131 19.132 19.134 19.201
19.222 19.233 19.234 19.235 19.236 19.239
19.240 19.253 19.262 19.263 19.264 19.265
19.266 19.267 19.268 19.354 19.371 19.372
19.571 19.573 19.574 19.575 19.576 19.577
19.580 19.581 19.611 19.612 19.632 19.650
Distilled Spirits Plants — Fuel Use
19.669 19.670 19.685 19.686 19.687 19.688
19.689 19.690 19.692 19.715 19.716 19.718
Wine
24.31 24.35 24.65 24.66 24.69 24.70
24.265 24.266 24.267 24.268 24.271 24.272
24.275 24.276 24.277 24.278 24.295 24.300
24.323
Beer
25.72 25.73 25.74 25.75 25.77 25.78
25.151 25.163 25.276 25.281 25.282 25.283
25.284 25.285 25.286 25.291 25.298 25.300
Liquors and Articles from Puerto Rico and the Virgin Islands
26.30 26.77 26.92 26.101 26.107 26.111
26.163 26.173 26.174 26.266 26.272 26.276
26.294 26.296 26.306 26.310
Importation of Distilled Spirits, Wines and Beer
27.133 27.134 27.136 27.137 27.138 27.139
27.184
Stills and Miscellaneous Regulations
29.59
Liquor Dealers
31.151 31.221 31.223 31.234
Manufacture of Tobacco Products and Cigarette Papers and Tubes
40.44 40.45 40.46 40.76 40.187 40.283
40.284 40.286 40.287 40.301 40.311 40.384
40.385 40.386 40.435 40.471 40.472 40.473
40.474 40.475 40.476
Importation of Tobacco Products and Cigarette Papers and Tubes
41.22 41.26 41.27 41.81 41.106 41.110
41.121 41.139 41.161 41.163 41.165 41.170
41.172 41.181 41.182 41.203
Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or With Drawback of Tax
44.66 44.72 44.73 44.152 44.153 44.154
44.199 44.200 44.201 44.210 44.222 44.242
44.257 44.266 44.267
Removal of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax for Use of the United States
45.21 45.22 45.51
Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes
46.5 46.7 46.8 46.101 46.109 46.116
46.136 46.195 46.252
Manufacturers Excise Taxes - Firearms and Ammunition
53.24 53.62 53.92 53.172 53.176 53.182
53.183 53.184 53.185
Procedure and Administration
70.504 70.505 70.506 70.603 70.604 70.605
70.606 70.607
| File Type | application/msword |
| File Modified | 2016-02-25 |
| File Created | 2016-02-25 |