| Reminder:
Excise Tax Return Due Dates Change for September By
Phil Coy (513)684-3334 A
law that went into effect January 1, 1995, changed alcohol and tobacco excise
tax return due dates for the last part of September. The legislative change affects
both electronic fund transfer (EFT) taxpayers and those who pay by check or money
order (Non-EFT). This is a reminder to pay particular attention when filing your
return during that month. Here are the September tax returns that are affected
and when they are due (note that statewide legal holidays may affect a due date):
| Tax
Return | | | | Serial
Number | Return
Period | Due
Date | | 18 | September
16-25 | September
27 (Non-EFT) | | 18 | September
16-25 | September
30 (EFT) | | 19 | September
26-30 | October
11 (Non-EFT) | | 19 | September
27-30 | October
11 (EFT) | You
can find more information on legal holidays and all calendar year 2002 due dates
for semi-monthly alcohol and tobacco excise tax returns at our website - "ATF
Online": http://www.atf.gov/alcohol/info/2002duedates.htm
or you may contact the ATF National Revenue Center at 1-800-398-2282 (natlrevctr@cinc.atf.treas.gov).  COLAs
Online
By
William Moore (202)927-8140 On
June 25, 2002, Director Buckles signed Industry Circular 2002-5, COLAs Online.
The circular announces the ongoing development of an electronic filing system
for ATF Form 5100.31, Application for and Certification/Exemption of Label/Bottle
Approval (COLA). The circular also provides the alcohol industry information and
guidance on the use of COLAs Online. You can access the circular on the ATF website
at:
www.atf.gov/pub/ind_circulars/ic2002_5.htm. |