Source: https://www.federalregister.gov/documents/2005/08/25/05-16612/collected-excise-taxes-duties-of-collector
Timestamp: 2017-08-23 02:55:04
Document Index: 215072334

Matched Legal Cases: ['§\u200940', 'art 40', 'art 49', '§\u200949', '§\u200940', '§\u200940', '§\u200940', '§\u200949']

Federal Register :: Collected Excise Taxes; Duties of Collector
70 FR 49869
49869-49870 (2 pages)
TD 9221
1545-BB75
05-16612
https://www.federalregister.gov/d/05-16612 https://www.federalregister.gov/d/05-16612
Applicability Date: For dates of applicability, see §§ 40.6302(c)-3(g) and 49.4291-1.
This document amends the Excise Tax Procedural Regulations (26 CFR part 40) and the Facilities and Services Excise Tax Regulations (26 CFR part 49). On August 10, 2004, a temporary regulation (TD 9149, 60 FR 48393) was published in the Federal Register. A notice of proposed rulemaking (REG-163909-02, 69 FR 48432) cross-referencing the temporary regulations was published in the Federal Register on the same day. A written comment was received and no public hearing was requested or held. After considering the comment, the proposed regulations are adopted by this Treasury decision with clarifying changes. The corresponding temporary regulations are removed.
Start Printed Page 49870
(B) May not reflect an item of adjustment for any month during a quarter if the adjustment results from a refusal to pay or inability to collect the tax and the uncollected tax has not been reported under § 49.4291-1 of this chapter on or before the due date of the return for that quarter; and
§ 40.6302(c)-3T
Persons receiving payment must collect tax.
(a) In the case of a person using the alternative method of making deposits described in § 40.6302(c)-3 of this chapter, the due date of the return on which the item of adjustment relating to the uncollected tax would be reflected if items of adjustment were determined without regard to the limitation in § 40.6302(c)-3 of this chapter; and
§ 49.4291-1T
Approved: July 20, 2005.
Acting Deputy Secretary of the Treasury (Tax Policy).
[FR Doc. 05-16612 Filed 8-24-05; 8:45 am]