27 C.F.R. § 24.323 Excise Tax Return form.
Title 27 - Alcohol, Tobacco Products and Firearms
A proprietor who removes wine subject to tax shall prepare an TTB F 5000.24, Excise Tax Return, unless exempted under the provisions of §24.273. 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))
Title 27: Alcohol, Tobacco and Firearms
PART 24—WINE
Subpart O—Records and Reports
§ 24.323 Excise Tax Return form.
