{"data":{"id":"us/27-cfr-24.323","jurisdiction":"us","citation":"27 CFR 24.323","heading":"Excise Tax Return form.","body":"A proprietor who removes wine subject to tax shall prepare a TTB F 5000.24 , Excise Tax Return. Any increase or decrease in tax due to previous return errors or for authorized credits will be shown on the return. The TTB F 5000.24 will be prepared and filed by the proprietor in accordance with the instructions printed on the form.","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 24—WINE","Subpart O—Records and Reports"],"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":"ce3e136dc73395ea0fc6f8747bfa16941604a4c7c4b73148c346160bef380277","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-24.322","next":"us/27-cfr-24.331"},"notice":"GroundRules: Original legal text. Not legal advice."}