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federal_register: 00-14007

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
00-14007 Deposits of Excise Taxes Rule This document contains final regulations relating to the availability of the safe harbor deposit rule based on look-back quarter liability and affects persons required to make deposits of excise taxes. This document also contains final regulations related to floor stocks taxes and affects persons liable for those taxes. The regulations implement changes made by the Small Business Job Protection Act of 1996 and the Airport and Airway Trust Fund Tax Reinstatement Act of 1997. 2000-06-08 2000 6 https://www.federalregister.gov/documents/2000/06/08/00-14007/deposits-of-excise-taxes https://www.govinfo.gov/content/pkg/FR-2000-06-08/pdf/00-14007.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to the availability of the safe harbor deposit rule based on look-back quarter liability and affects persons required to make deposits of excise taxes. This document also contains final regulations...

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