27 CFR 26.94

§ 26.94 Computation of tax.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 26.94, § 26.94 Computation of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117252
Permanent ID: ys:prov:117252@1
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Full text

On receipt of permit to compute the tax on Form 2900, the proprietor shall compute and enter the amount of the tax on all copies of the form.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.