27 C.F.R. § 19.436
Current through October 31, 2024
When a proprietor is required to pay tax on samples under § 19.434(f) , the proprietor may include the tax on the next semimonthly or quarterly tax return, as appropriate, if qualified to defer payment of tax. If a proprietor is not qualified to defer payment of tax, the proprietor must prepay the tax on form TTB F 5000.24. See subpart I of this part for rules regarding the payment of taxes.
27 C.F.R. §19.436
26 U.S.C. 5005 , 5061