Internal Revenue Bulletin:  2004-38 

September 20, 2004 

EXCISE TAX


Table of Contents

T.D. 9149 T.D. 9149

Final, temporary, and proposed regulations under section 4251 of the Code provide guidance for collectors of communications excise taxes and excise taxes on amounts paid for taxable transportation under sections 4261 and 4271. These regulations state the time by which collectors must report refusals to pay or other failures to collect these excise taxes.

REG-163909-02 REG-163909-02

Final, temporary, and proposed regulations under section 4251 of the Code provide guidance for collectors of communications excise taxes and excise taxes on amounts paid for taxable transportation under sections 4261 and 4271. These regulations state the time by which collectors must report refusals to pay or other failures to collect these excise taxes.


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