1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  6. Subpart H - Operations by Manufacturers of Tobacco Products
  7. Topic - Determination and Payment of Taxes on Tobacco Products
  8. 27 CFR § 40.169
27 CFR § 40.169
Employer identification number
April 24, 2020
CFR

The employer identification number (defined at 26 CFR 301.7701-12) of a manufacturer of tobacco products who has been assigned such a number shall be shown on each tax return, Form 5000.24. Failure of the manufacturer to include his employer identification number on Form 5000.24 may result in assertion and collection of the penalty specified in §70.113 of this chapter.

[T.D. ATF-219, 50 FR 51390, Dec. 17, 1985, as amended by T.D. ATF-301, 55 FR 47658, Nov. 14, 1990]

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§ 40.168 Remittance with return
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§ 40.170 Application for employer identification number

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