the hard cider tax rate.) (b) Records. See §24.302 of this chapter for recordkeeping requirements. (Sec. 335, Pub. L. 114-113, 129 Stat. 3109, as amended (26 U.S.C. 5041)

beer. If the tax is not timely credited after the offset or deduction is taken, the brewer shall make an increasing adjustment on the next tax return. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended (26 U.S.C. 5054, 5056, 5061))

§25.292 and on the Brewer's Report of Operations, Form 5130.9. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053)) [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-345, 58 FR 40357, July 28, 1993

, 72 Stat. 1352, as amended, 1380, as amended (26 U.S.C. 5175, 5362)) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1134, Jan. 4, 2017]

,” and forward one copy to the appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended, 1335, as amended (26 U.S.C. 5053, 5056)) [T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

specially denatured spirits. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223)) [T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1134, Jan. 4, 2017]

exporter shall retain the copy of the notice and file the original of the notice with the appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062)) [T.D. ATF-198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

retain the copy and file the original of the notice with the appropriate TTB officer. (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062)) [T.D. ATF-198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 U.S.C. 1309, 81c, 26 U.S.C. 5055) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975. Redesignated and amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

§29.59. (Approved by the Office of Management and Budget under control number 1512-0341) (Sec. 843, Pub. L. 98-369, 98 Stat. 818 (26 U.S.C. 5101)) [T.D. ATF-207, 50 FR 23682, June 5, 1985, as amended by T.D. ATF-439, 66 FR 8769, Feb. 2, 2001]

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204))

instance, the principal named on the form has executed a power of attorney authorizing that person to sign and that power of attorney is filed with the TTB officer with whom the TTB Form 5630.5d is required to be filed. Form 5630.5d must be verified by a written declaration that it has been executed under the penalties of perjury. (26 U.S.C. 6061, 6065)

of the product, the tax class of the product, and the total number of the packages of product contained therein. (Approved by the Office of Management and Budget under control number 1512-0502) (Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723)) [T.D

notice of such action, which copy shall be retained by the manufacturer. (72 Stat. 1419, as amended; 26 U.S.C. 5705) [T.D. 6961, 33 FR 9489, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28083, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

. 1421, 1422; 26 U.S.C. 5711, 5712, 5721)

required under this section. (72 Stat. 1419; 26 U.S.C. 5706) [T.D. 6871, 31 FR 55, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-480, 67 FR 30803, May 8, 2002]

abate amounts the collection of which is not warranted because of the administration and collection costs. (Approved by the Office of Management and Budget under control number 1512-0141) (26 U.S.C. 6404) [T.D. ATF-301, 55 FR 47616, Nov. 14, 1990, as amended

the Treasury, Washington, DC 20226. (July 30, 1947, Ch. 390, 61 Stat. 650 (6 U.S.C. 15); Aug. 16, 1954, Ch. 736, 68A Stat. 847, as amended (26 U.S.C. 7101)) [T.D. ATF-92, 46 FR 46914, Sept. 23, 1981]

A person shall pay the special (occupational) tax for each location where he engages in any business taxable under 26 U.S.C. 5801. However, a person paying a special (occupational) tax covering his principal place of business may utilize other locations solely for storage of firearms without incurring special (occupational) tax liability at such locations. A manufacturer

Commission may order. (b) A blanket marketing certificate holder shall retain, for a period of five years, all data and information upon which it billed the prices it charged for the natural gas sold pursuant to its market based sales certificate or the prices it reported for use in price indices. [Order 644, 68 FR 66337, Nov. 26, 2003, as amended by Order 673, 71 FR 9716, Feb. 27, 2006; Order 677, 71 FR 30287, May 26, 2006

Historical and Revision Notes Based on title 28, U.S.C., 1940 ed., §41(26) (Mar. 3, 1911, ch. 231, §24, par. 26, as added Jan. 20, 1936, ch. 13, §1, 49 Stat. 1096). Provisions of section 41(26)

Aug. 9, 1939, ch. 618, §5, 53 Stat. 1292. The words "which has been or shall hereafter be made" and "for the defraying of expenses of" are omitted as surplus. The National Firearms Act referred to in the source provision has been repealed and replaced by chapter 53 of the Internal Revenue Code of 1986 (

northeasterly to latitude 54°40′ N., longitude 140° W., thence due east to the Canadian coast. [CGFR 61–40, 26 FR 10352, Nov. 3, 1961] {"origins":[{"level":"part","identifier":"3","label_level":"Part 3","hierarchy":{"title":"33","chapter":"I","subchapter":"A","part":"3"},"current":false

collector of customs at the port where customs entry is made. [26 FR 6072, July 7, 1961, as amended at 54 FR 34969, Aug. 23, 1989] {"origins":[{"level":"part","identifier":"151

received during the taxable year for which it is includible in gross income under section 451 (without regard to this section). Editorial Notes

12.  This index is published by the Department of Labor, Bureau of Labor Statistics, and is available at its website: http://www.bls.gov/​cpi/​. Back to Citation 13.  Public Law 114-74, Sec. 701(b)(2)(B), 129 Stat. 584, 600 (Nov. 2, 2015). Back to

of August 6, 2019. ADDRESSES: Visit the WTC Health Program website at https://www.cdc.gov/​wtc/​received.html to review Petition 022. FOR FURTHER INFORMATION CONTACT: Rachel Weiss, Program Analyst, 1090 Tusculum Avenue, MS: C-48, Cincinnati, OH

For regulations under section 6682, see §31.6682-1 of this chapter (Employment Tax Regulations). [T.D. 7109, 35 FR 16544, Oct. 23, 1970]