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SUBPART I—Distilled Spirits Taxes (§19.221 to §19.258)

• 19.221—Scope.
• 19.222—Basic tax law provisions.
• 19.223—Persons liable for tax.
• 19.225—Requirement to gauge and tax determine spirits.
• 19.226—Gauges for tax determination.
• 19.227—Determination of the tax.
• 19.229—Deferred payment and prepayment of taxes.
• 19.230—Conditions requiring prepayment of taxes.
• 19.231—Accounting for bond coverage.
• 19.233—Filing prepayment returns.
• 19.234—Filing deferred payment returns.
• 19.235—Deferred payment return periods—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.
• 19.242—Employer identification number.
• 19.243—Application for employer identification number.
• 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.
• 19.253—Assessment of tax on spirits not accounted for or reported.
• 19.254—Assessment of tax for losses or unauthorized removals.
• 19.256—Tax on wine.
• 19.257—Imported spirits.
• 19.258—Additional tax on nonbeverage spirits.