Preparation and Remittance of Tax Returns | Midpage

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Code of Federal Regulations

ECFRfa264f02d554354

Preparation and Remittance of Tax Returns

25.163Method of tax payment.25.164Deferred payment return periods—annual, quarterly, and semimonthly.25.164aSpecial September rule for taxes due by semimonthly return.25.165Payment of tax by electronic fund transfer.25.166Payment of reduced rate of tax.25.167Notice of brewer to pay reduced rate of tax.25.168Employer identification number.25.169Application for employer identification number.