27 CFR 25.298 - Excise tax return, Form 5000.24.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart U [§ 25.291 - § 25.301]

§ 25.298 - Excise tax return, Form 5000.24.

All entries on the excise tax return, Form 5000.24, will be fully supported by accurate and complete records. The brewer shall file a copy of Form 5000.24 as a part of the records at the brewery.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1390, as amended, 1395, as amended (26 U.S.C. 5061,5415,5555

authority: 19 U.S.C. 81c; 26 U.S.C. 5002,5051,5056,5061,5121,5122,5222,5401,5411,5551,5552,5555,5556,5671,5673,5684,6011,6061,6065,6091,6109,6151,6301,6302,6311,6313,6402,6651,6656,6676,6806,7342,7606,7805; 31 U.S.C. 9301,9303

source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

cite as: 27 CFR 25.298