27 CFR 24.323 - Excise Tax Return form.

Regulations last checked for updates: May 04, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

View all text of Subpart O [§ 24.300 - § 24.323]

§ 24.323 - Excise Tax Return form.

A proprietor who removes wine subject to tax shall prepare a TTB F 5000.24 , Excise Tax Return. Any increase or decrease in tax due to previous return errors or for authorized credits will be shown on the return. The TTB F 5000.24 will be prepared and filed by the proprietor in accordance with the instructions printed on the form.

(August 16, 1954, ch. 736, 68A Stat. 775, as amended, 777, as amended, 391, as amended, 917, as amended (26 U.S.C. 5061,7805.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. TTB-91, 76 FR 5478, Feb. 1, 2011; T.D. TTB-146, 82 FR 1126, Jan. 4, 2017; T.D. TTB-196, 89 FR 87941, Nov. 6, 2024]

authority: 5 U.S.C. 552(a); 26 U.S.C. 5001,5008,5041,5042,5044,5061,5062,5121,5122,5173,5206,5214,5215,5351,5353,5354,5356,5357,5361,5362,5364,5381,5391,5392,5511,5551,5552,5661,5662,5684,6065,6091,6109,6301,6302,6311,6651,6676,7302,7342,7502,7503,7606,7805,7851; 31 U.S.C. 9301,9303,9304,9306

source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.

cite as: 27 CFR 24.323