bulletin Internal Revenue›Bulletin No. 2001–35 August 27, 2001
EXCISE TAX
Internal Revenue Bulletin 2001-35 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8963, page 197. Final regulations under section 6302(a) of the Code simplify the requirements for excise tax returns, payments, and deposits. The regulations provide for one filing date for quarterly returns; one deposit date for all taxes other than air transportation and communications taxes under the alternative method; and a deposit requirement for each semimonthly period of 95 percent of liability incurred unless the look-back safe harbor rule is met.
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