27 CFR 40.169 - Employer identification number.

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 H [§ 40.161 - § 40.257]

§ 40.169 - Employer identification number.

The employer identification number (defined at 26 CFR 301.7701-12) of a manufacturer of tobacco products who has been assigned such a number shall be shown on each tax return, Form 5000.24. Failure of the manufacturer to include his employer identification number on Form 5000.24 may result in assertion and collection of the penalty specified in § 70.113 of this chapter.

[T.D. ATF-219, 50 FR 51390, Dec. 17, 1985, as amended by T.D. ATF-301, 55 FR 47658, Nov. 14, 1990]

authority: 26 U.S.C. 448,5701,5703,5711,5721,5731,5741,5751,5753,5761,6061,6065,6109,6151,6301,6302,6311,6313,6402,6404,6423,6676,6806,7011,7212,7325,7342,7502,7503,7606,7805; 31 U.S.C. 9301,9303,9304,9306

source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

cite as: 27 CFR 40.169