{"data":{"id":"us/27-cfr-19.436","jurisdiction":"us","citation":"27 CFR 19.436","heading":"Taxpayment of samples.","body":"When a proprietor is required to pay tax on samples under § 19.434(f), the proprietor may include the tax on the next semimonthly or quarterly tax return, as appropriate, if qualified to defer payment of tax. If a proprietor is not qualified to defer payment of tax, the proprietor must prepay the tax on form TTB F 5000.24. See subpart I of this part for rules regarding the payment of taxes.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart P—Transfers, Receipts, and Withdrawals"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"eb00d89d6c45e56c83b6b548818ed6e1502df268b674007f6eedc209a267c34c","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.435","next":"us/27-cfr-19.437"},"notice":"GroundRules: Original legal text. Not legal advice."}