# 27 CFR § 70.412: Excise taxes

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-70.412

## Section

- **Citation:** 27 CFR § 70.412
- **Heading:** Excise taxes
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES > PART 70—PROCEDURE AND ADMINISTRATION > Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives > Provisions Relating to Distilled Spirits, Wines, and Beer

## Text

(a) Collection. Taxes on distilled spirits, wines, and beer are paid by returns. Depending on the circumstances, the person responsible for paying the taxes may be eligible to file semimonthly, quarterly, or annual returns, with proper remittances, to cover the taxes incurred on distilled spirits, wines, and beer during the semimonthly, quarterly, or annual period. Payment must accompany the return unless required to be made by electronic fund transfer (EFT). If the taxpayer is not qualified to defer taxpayment, or has been placed on a prepayment basis, the taxpayer must prepay the tax on the distilled spirits, wines, or beer. Distilled spirits, wines, and beer tax returns are filed in accordance with the instruction on the return forms, which are furnished to industry members by TTB. Detailed information respecting the payment of tax on liquors, including the forms to be used and procedures to be followed, is contained in the respective regulations described in § 70.411(c).
(b) Assessment. If additional or delinquent tax liability is disclosed by an investigation, or by an examination of records, of a qualified plant or permittee, a notice (except where delay may jeopardize collection of the tax, or where the amount involved is nominal or the result of an evident mathematical error) is sent to the taxpayer advising of the basis and amount of the liability and affording the taxpayer an opportunity to submit a protest, with supporting facts, or to request a conference.
[T.D. ATF-251, 52 FR 19325, May 22, 1987, as amended by T.D. ATF-271, 53 FR 17549, May 17, 1988. Redesignated and amended by T.D. ATF-301, 55 FR 47606, 47653, Nov. 14, 1990; T.D. ATF-450, 66 FR 29028, May 29, 2001; T.D. TTB-41, 71 FR 5605, Feb. 2, 2006; T.D. TTB-79, 74 FR 37424, July 28, 2009; T.D. TTB-89, 76 FR 3515, Jan. 20, 2011; T.D. TTB-159, 85 FR 33542, June 2, 2020]

## Nearby sections

- [27 CFR § 70.411 § 70.411 Imposition of taxes, qualification requirements, and regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.411.md)
- [27 CFR § 70.412 § 70.412 Excise taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.412.md)
- [27 CFR § 70.413 § 70.413 Claims.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.413.md)
- [27 CFR § 70.414 § 70.414 Preparation and filing of claims.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.414.md)
- [27 CFR § 70.415 § 70.415 Offers in compromise.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.415.md)
- [27 CFR § 70.416 § 70.416 Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.416.md)
- [27 CFR § 70.417 § 70.417 Rulings.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.417.md)
- [27 CFR § 70.418 § 70.418 Conferences.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.418.md)
- [27 CFR § 70.419 § 70.419 Representatives.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.419.md)
- [27 CFR § 70.420 § 70.420 Forms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.420.md)
- [27 CFR § 70.421 § 70.421 Alcohol dealer registration.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.421.md)
- [27 CFR § 70.422 § 70.422 Registration of manufacturers of nonbeverage products.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.422.md)
- [27 CFR § 70.431 § 70.431 Imposition of taxes; regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.431.md)
- [27 CFR § 70.432 § 70.432 Qualification and bonding requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.432.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-70.412. Check the current official text before relying on it. Not legal advice.