27 C.F.R. § 19.703 Taxpayment of samples.
Title 27 - Alcohol, Tobacco Products and Firearms
When tax is required to be paid on samples: (a) If the proprietor is qualified to defer payment of tax, the tax shall be included in the proprietor's next deferred payment of tax on Form 5000.24. (b) If the proprietor is not qualified to defer the payment of tax, the tax shall be paid on a prepayment tax return on Form 5000.24. [T.D. ATF–219, 50 FR 51388, Dec. 17, 1985, as amended by T.D. TTB–41, 71 FR 5602, Feb. 2, 2006]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart V—Samples of Spirits
§ 19.703 Taxpayment of samples.
