{"abstract":"This document contains the final regulations relating to the requirements for excise tax returns, payments, and deposits. These regulations affect persons required to report liability for excise taxes on Form 720, \"Quarterly Federal Excise Tax Return.\"","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/08/09/01-19927.html","cfr_references":[{"chapter":null,"citation_url":null,"part":40,"title":26}],"citation":"66 FR 41775","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective August 9, 2001.","disposition_notes":null,"docket_ids":["TD 8963"],"dockets":[],"document_number":"01-19927","effective_on":"2001-08-09","end_page":41778,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/08/09/01-19927.xml","html_url":"https://www.federalregister.gov/documents/2001/08/09/01-19927/deposits-of-excise-taxes","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-19927?publication_date=2001-08-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-08-09/01-19927/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":120,"last_updated":"2026-10-25 12:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-08-09/pdf/01-19927.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-08-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/08/09/01-19927.txt","regulation_id_number_info":{"1545-AX11":{"issue":"200104","html_url":"https://www.federalregister.gov/regulations/1545-AX11/deposit-of-excise-taxes-revision","title":"Deposit of Excise Taxes--Revision","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200104&RIN=1545-AX11&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX11"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T05:12:25Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":41775,"subtype":null,"title":"Deposits of Excise Taxes","toc_doc":"Returns, payments, and deposits","toc_subject":"Excise taxes:","topics":["Excise taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":66}