[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.45]

[Page 531]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 24--WINE--Table of Contents
 
         Subpart C--Administrative and Miscellaneous Provisions
 
Sec. 24.45  Use on returns.

    The employer identification number (as defined at 26 CFR 301.7701-
12) of the taxpayer who has been assigned such a number will be shown on 
each return filed pursuant to the provisions of this part, including 
amended returns. Failure of the taxpayer to include the employer 
identification number on any return filed pursuant to the provisions of 
this part may result in the assertion and collection of the penalty 
prescribed in 27 CFR 70.113 of this chapter. (Pub. L. 87-397, 75 Stat. 
828, as amended (26 U.S.C. 6109, 6676))

(Approved by the Office of Management and Budget under control number 
1512-0492)

[T.D ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-301, 55 
FR 47605, Nov. 14, 1990]