27 CFR 26.94 - Computation of tax.

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 E [§ 26.61 - § 26.119]

§ 26.94 - Computation of tax.

On receipt of permit to compute the tax on Form 2900, the proprietor shall compute and enter the amount of the tax on all copies of the form.

[T.D. 6695, 28 FR 12934, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]

authority: 19 U.S.C. 81c; 26 U.S.C. 5001,5007,5008,5010,5041,5051,5061,5111,5121,5122,5131,5207,5232,5271,5275,5301,5314,5555,6001,6038E,6065,6109,6301,6302,6804,7101,7102,7651,7652,7805; 27 U.S.C. 203,205; 31 U.S.C. 9301,9303,9304,9306

source: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.

cite as: 27 CFR 26.94