United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1998-08-10 monographic deposited born digital 30 p. GA 1.13:GGD-98-156 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-98-156 P0b002ee180374bca f:gg98156 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GGD-98-156 machine generated eng fdlp REPORT GAOREPORTS-GGD-98-156 GGD-98-156 Alcohol taxes Collection procedures Tax administration Tax nonpayment Government collections Federal taxes Reporting requirements Law enforcement Letter Report GGD Businesses that manufacture and sell alcohol are required to register their operating locations with the Bureau of Alcohol, Tobacco, and Firearms (ATF) and to pay special occupational taxes. ATF collects the taxes and enforces compliance with other special occupational tax requirements. The revenue collected is deposited into the General Fund of the U.S. Treasury. ATF estimates that alcohol occupational taxes accounted for more than 90 percent of the $107 million collected from alcohol, tobacco, and firearms occupational taxes in fiscal year 1997. Several proposals have been made to eliminate or change the alcohol special occupational tax. This report discusses the (1) methods that ATF uses to enforce compliance with the taxes and the costs incurred in these efforts; (2) compliance rates for alcohol producers, wholesalers, and retailers; and (3) arguments that have been made for and against these occupational taxes. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-98-156/html/GAOREPORTS-GGD-98-156.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-98-156/pdf/GAOREPORTS-GGD-98-156.pdf GAO/GGD-98-156 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-98-156 Letter Report GAO/GGD-98-156; Alcohol Special Occupational Taxes: Administration and; Alcohol taxes Collection procedures Tax administration Tax nonpayment Government collections Federal taxes Reporting requirements Law enforcement Public Law 74-401 Public Law 96-39 Public Law 100-203 Public Law 101-508 Title 27 Part 194.234 27 CFR Part 194.234 Title 27 Part 194.221 27 CFR Part 194.221