{"id": "q-0", "text": "An alcohol beverage permit was approved by the relevant TTB officer in accordance with the procedure in TTB F 5200.24."} {"id": "q-1", "text": "In which section of the U.S. Code is the 10-day property levy grace period specified?"} {"id": "q-2", "text": "What must Puerto Rican tobacco producers file?"} {"id": "q-3", "text": "Consequences of falsifying a real estate license application?"} {"id": "q-4", "text": "How much compound interest stacks up on those special taxes if someone didn't pay 'em since the end of '82?"} {"id": "q-5", "text": "Utilize the designated SS-4 documentation to procure the requisite Employer Identification Number for bureaucratic and tax-related purposes."} {"id": "q-6", "text": "What's the max they'll pay back?"} {"id": "q-7", "text": "Hey tobacco companies, make sure you send in your forms by the due date in section 40.165, even if you didn't move any products or owe taxes for that time."} {"id": "q-8", "text": "What rules do dealers have to stick to when doing their job?"} {"id": "q-9", "text": "Who can authorize enforcing a summons with attachment?"} {"id": "q-10", "text": "What happens when they put a lien back on?"} {"id": "q-11", "text": "If you're not sure about how alcohol tax laws apply to what you're doing, you can just ask the right TTB person to give you an official answer."} {"id": "q-12", "text": "Are pre-1961 issued cigar bonds legally valid and enforceable today?"} {"id": "q-13", "text": "When is it necessary to perform a year-end inventory count?"} {"id": "q-14", "text": "Can a taxpayer reselect options in subsequent tax filings?"} {"id": "q-15", "text": "What sets the boundaries for what doesn't count and how prices change?"} {"id": "q-16", "text": "If you've got a permit and get a notice that you've broken the rules, you need to ask for a hearing within 15 days of getting that notice."} {"id": "q-17", "text": "What must be on a tobacco product label before shipment?"} {"id": "q-18", "text": "What is the form number for approved TTB federal permits?"} {"id": "q-19", "text": "Late tax payment penalty?"} {"id": "q-20", "text": "Under which specific conditions might an individual who remits taxes be deemed disqualified from procuring monetary compensation ascribed to compensatory interest on overpayments, as sanctioned by the pertinent statutes within the revenue code?"} {"id": "q-21", "text": "Must a dealer file just one tax return?"} {"id": "q-22", "text": "What event or circumstance acts as the catalyst for the commencement of the two-year statutory period prescribed for the initiation of legal actions?"} {"id": "q-23", "text": "What's the percent for Sept 29th?"} {"id": "q-24", "text": "What is the OMB control number for tax-determined inventory loss regulations?"} {"id": "q-25", "text": "Who approves bonds?"} {"id": "q-26", "text": "What triggers a manufacturer's notification obligation?"} {"id": "q-27", "text": "The inception of contractual entitlements is contingent upon the consummation of the contractual accord between the relevant parties."} {"id": "q-28", "text": "Individuals may be reimbursed by the US government for tobacco tax on goods destroyed in disasters after September 3, 1958."} {"id": "q-29", "text": "Individuals can get replacement certificates for lost or damaged special tax stamps from the TTB."} {"id": "q-30", "text": "Use Form 5620.8 to submit duplicate refund claims."} {"id": "q-31", "text": "Filing for a tax refund"} {"id": "q-32", "text": "What can I do to get a lien taken off my property?"} {"id": "q-33", "text": "Are additional EFT notifications needed?"} {"id": "q-34", "text": "An administrative law judge must keep strictly separate from agency investigative or prosecuting roles to preserve decision-making impartiality."} {"id": "q-35", "text": "Tobacco product manufacturers must pay taxes under Section 5701 of Title 26 in the U.S. tax code."} {"id": "q-36", "text": "What kind of paperwork does the owner of a place that makes tobacco stuff need to keep when they're picking up tobacco products for a buyer or some other business?"} {"id": "q-37", "text": "When we're talking about rules and stuff, if you see a word in plural, it also means the singular, and the other way around too."} {"id": "q-38", "text": "Is surrender of the levy document required?"} {"id": "q-39", "text": "When does an agreement retain its status as a commercial transactions financing agreement for post-tax lien loans or purchases?"} {"id": "q-40", "text": "How do I need to bid on cars the government's auctioning off after they've been forfeited?"} {"id": "q-41", "text": "What's the deal with exporting smokes?"} {"id": "q-42", "text": "What's a business owner got to do to get ready for handing over a permit properly?"} {"id": "q-43", "text": "What do I gotta give the TTB to get a permit?"} {"id": "q-44", "text": "What qualifications must a successor possess?"} {"id": "q-45", "text": "Who needs to apply for help?"} {"id": "q-46", "text": "The US law book has rules about taxes, booze, guns, and shipping weapons overseas. These rules have been tweaked and shuffled around a bunch over time."} {"id": "q-47", "text": "Where to obtain updated revisions?"} {"id": "q-48", "text": "The appropriate TTB officer can limit settlement to § 71.71 provisions."} {"id": "q-49", "text": "If someone owning a property doesn't provide the required bond after the government takes over the property in the US, the government can go ahead and sell the property in a public auction."} {"id": "q-50", "text": "An Alcohol and Tobacco Tax and Trade Bureau officer can address certain civil and criminal tax issues before they escalate to the Department of Justice for serious legal action."} {"id": "q-51", "text": "What might be the reasons for suspending a permit?"} {"id": "q-52", "text": "A nonjudicial sale may take place through public auction, private deal, forfeiture, or contract cancellation."} {"id": "q-53", "text": "Which documents must be kept on file by entities engaged in the importation of processed tobacco as per regulatory requirements?"} {"id": "q-54", "text": "How can a company make sure it's following the rules of Internal Revenue Code Section 4216 when it's doing product promotions?"} {"id": "q-55", "text": "Got any proof you sent that thing with tracking or what?"} {"id": "q-56", "text": "Electronic funds transfers shall be considered executed upon the receipt of such funds by the Treasury Account, which coincides with the moment at which the Federal Reserve Bank is remunerated."} {"id": "q-57", "text": "When must a judge issue a ruling after a hearing?"} {"id": "q-58", "text": "What causes something to default?"} {"id": "q-59", "text": "The primary products derived from tobacco include cigarettes, cigars, as well as smokeless forms."} {"id": "q-60", "text": "You'll need to fill out a TTB F 5620.8 form if you want to start an abatement claim."} {"id": "q-61", "text": "Residing overseas may qualify you for an extension beyond six months for the remittance of your tax liabilities."} {"id": "q-62", "text": "Please provide a detailed list of the necessary documents to be enclosed with goods being exported from the Virgin Islands."} {"id": "q-63", "text": "When can you legally ask for money back for booze that got wrecked in a disaster?"} {"id": "q-64", "text": "How can you prove you didn't do it?"} {"id": "q-65", "text": "Under Section 6416(c) of the U.S. Internal Revenue Code and Title 26, Section 53.184, exporters and shippers can claim refunds for overpaid taxes as specified in chapter 32."} {"id": "q-66", "text": "What evidence supports a price adjustment claim?"} {"id": "q-67", "text": "Any way to pay the Puerto Rican tobacco tax in advance?"} {"id": "q-68", "text": "Which account do we send electronic tax payments to?"} {"id": "q-69", "text": "Who should I give a heads-up to before I hand out a summons?"} {"id": "q-70", "text": "A TTB officer issues lien release certificates."} {"id": "q-71", "text": "What is the maximum wholesale price set by manufacturers or importers regardless of quantity?"} {"id": "q-72", "text": "What does TTB stand for?"} {"id": "q-73", "text": "The dealer has to keep the tax records for at least three years, counting from when the tax return was due or when it was actually filed, whichever one happens last."} {"id": "q-74", "text": "The ATF-384 decision from the Treasury came out in the Federal Register, on page 54085 of volume 61, back on October 17, 1996. It's been updated since then."} {"id": "q-75", "text": "When did T.D. ATF-277 come out?"} {"id": "q-76", "text": "What can you do with a tobacco export warehouse based on the rules in section 44.141a?"} {"id": "q-77", "text": "Please inform me of the required form number."} {"id": "q-78", "text": "What extra stuff does an importer need to jot down when they can't figure out when something was issued?"} {"id": "q-79", "text": "The boss can put ads for auctioning off seized stuff in the paper."} {"id": "q-80", "text": "Hey, if you're a bonded manufacturer, make sure you get your TTB F 5000.25 form in for the dates between September 16th and 26th by the 29th of September."} {"id": "q-81", "text": "Who at the TTB decides if they won't reimburse you for alcohol, and how will they give you the heads up?"} {"id": "q-82", "text": "What is the required location for record retention?"} {"id": "q-83", "text": "Where should a client file a property lien as per state laws?"} {"id": "q-84", "text": "What's the max we can show for a thousand big cigars before taxes and tweaking the numbers?"} {"id": "q-85", "text": "Hey, what kind of paperwork do rolling paper and tube makers need to hand in for their twice-a-month tax reports?"} {"id": "q-86", "text": "What sort of stickers need to go on handmade ciggie packs?"} {"id": "q-87", "text": "Importers must remit customs dues via EFT."} {"id": "q-88", "text": "What restrictions apply to corporate bonds?"} {"id": "q-89", "text": "How can a manufacturer or warehouse owner change the destination of a tobacco shipment?"} {"id": "q-90", "text": "The person in charge at the Alcohol and Tobacco Tax and Trade Bureau (TTB) can make deals with any federal agency to help with paperwork."} {"id": "q-91", "text": "How to claim alcohol tax credits/refunds?"} {"id": "q-92", "text": "How can one employ IRS Form 5620.8 to manage the intricacies of tax relief or deductions pertaining to alcoholic products that have been damaged or completely destroyed?"} {"id": "q-93", "text": "Does buying a foreclosed property make you the lien holder?"} {"id": "q-94", "text": "A TTB officer can request a purchaser's itemized statement."} {"id": "q-95", "text": "What is the minimum deposit requirement?"} {"id": "q-96", "text": "Define payroll period."} {"id": "q-97", "text": "What payment ways can importers use for their taxes if they have to pay through electronic funds transfer?"} {"id": "q-98", "text": "Determine the required form for taxpayers to remit their total outstanding excise taxes for a specific quarter, accounting for prior deposits."} {"id": "q-99", "text": "Are there any tax rules I should know about when owning machine guns, bombs, and certain guns?"} {"id": "q-100", "text": "Who do I tell if a shipment goes missing?"} {"id": "q-101", "text": "When were part 70 nomenclature changes made?"} {"id": "q-102", "text": "What mechanisms are in place to ensure the remittance of taxes?"} {"id": "q-103", "text": "What’s the minimum value a guarantor’s assets should have over any debts or claims on them?"} {"id": "q-104", "text": "Does this screw up '87 tax returns?"} {"id": "q-105", "text": "They've updated the customs process rules in Section 44.227 since 1966."} {"id": "q-106", "text": "How long are new permits valid?"} {"id": "q-107", "text": "How much interest do I gotta pay if I'm late on my taxes?"} {"id": "q-108", "text": "Who executes contractual agreements?"} {"id": "q-109", "text": "Where do they talk about tax collection?"} {"id": "q-110", "text": "What do you gotta do to sell stuff for boats and planes without charging taxes?"} {"id": "q-111", "text": "Required permit documents?"} {"id": "q-112", "text": "How do you go about filing tax returns if you're in the booze business?"} {"id": "q-113", "text": "If someone buys property after a lender finds out about a tax lien, but within 46 days of the lien notice, can that property still count as security for a loan that was taken out before the lender knew about the lien?"} {"id": "q-114", "text": "What must an assessment record contain?"} {"id": "q-115", "text": "Refiling a lien process?"} {"id": "q-116", "text": "An individual who fulfills the obligations of tax remittance to the governing authority is entitled to engage in the litigious activities within the jurisdiction of the United States judiciary system contingent upon the stringent adherence to the codified doctrines prescribed by the federal procedural regulations."} {"id": "q-117", "text": "A fiduciary seeking to liquidate a business is not required to obtain tobacco processor certification by filing a formal declaration with the TTB."} {"id": "q-118", "text": "Would it be possible for you to furnish a detailed and inclusive explication of the nomenclature 'Administrator'?"} {"id": "q-119", "text": "Kindly provide a comprehensive list of the exact dates when the original statute of 1978 was amended, including the specific Treasury Decisions or Alcohol and Tobacco Tax and Trade Bureau (TTB) reference numbers that have documented each of these modifications."} {"id": "q-120", "text": "If you have any disputes about the Bureau's tax regulations, submit them to the relevant TTB official with adequate evidence for your case."} {"id": "q-121", "text": "What rules do cigarette makers gotta follow when they shut down their business?"} {"id": "q-122", "text": "What is the minimum percentage ownership required for a controlling interest in an entity?"} {"id": "q-123", "text": "The regulations concerning Tobacco Products Importers, delineated in Subpart K, were initially promulgated and published in the Federal Register at 64 FR 71951 on the 22nd of December, 1999."} {"id": "q-124", "text": "Using boats for fishing can make one eligible for tax breaks on specific gear and supplies."} {"id": "q-125", "text": "What's gonna happen if you get those lien notices refiled on time?"} {"id": "q-126", "text": "If you make a payment that doesn't follow the guidelines in section 4216(e)(2), we gotta check it out after every quarter ends."} {"id": "q-127", "text": "OMB approved control number 1512-0502."} {"id": "q-128", "text": "If you're a manufacturer asking for a tax credit or refund for your tobacco stuff, the officer will give back the original and a copy of the schedule. You've gotta then stick the original schedule to the claim form when you file it under 26 U.S.C. § 40.473."} {"id": "q-129", "text": "What do you need to file for a drawback claim?"} {"id": "q-130", "text": "Who is required to provide approval for modifications?"} {"id": "q-131", "text": "A tax lien filing is when the government officially says you owe taxes according to U.S. law, specifically Title 26, Section 6321, and they follow the steps in Section 70.148 to do it."} {"id": "q-132", "text": "When did the T.D. ATF-119 event go down?"} {"id": "q-133", "text": "There were numerous modifications and reorganizations to the tax regulations within Title 26 of the United States Code during the period from 1954 to 1981."} {"id": "q-134", "text": "What can you do legally if someone doesn't pay their tobacco tax?"} {"id": "q-135", "text": "When does the IRS get extra time to poke around my taxes?"} {"id": "q-136", "text": "Please provide the stipulated minimum deposit, either as a percentage or in monetary terms, required from a bidder when a bid surpasses the threshold of $200."} {"id": "q-137", "text": "Why would the TTB say no to giving out a permit for alcohol and tobacco?"} {"id": "q-138", "text": "What should be done with surplus money after overpaying a tax installment?"} {"id": "q-139", "text": "How do the manufacturing costs for tobacco products in Puerto Rico relate to the way they're taxed?"} {"id": "q-140", "text": "You can get the property sold by either putting it up for auction or having folks send in their top bids in sealed envelopes."} {"id": "q-141", "text": "Manufacturers must pay tax if they use Chapter 32 taxable articles for non-manufacturing purposes."} {"id": "q-142", "text": "Greetings, I inquire as to the possible methodologies one might employ to reacquire possession of a real estate property subsequent to its divestment. Furthermore, could you elucidate the annual percentage yield of interest one would be mandated to disburse in such a transaction?"} {"id": "q-143", "text": "Define 70.484."} {"id": "q-144", "text": "What triggers the rules for each section?"} {"id": "q-145", "text": "According to US tax rules, when the government sells property it took, the money made first goes to pay for the costs of taking and selling that stuff."} {"id": "q-146", "text": "Guidelines from the agency explain when and how people can ask for hearings or reply if they're involved in admin procedures."} {"id": "q-147", "text": "When does someone who gave money for a security interest, not knowing about an old lien at the time, get to be safe from someone else saying they have a claim on it too?"} {"id": "q-148", "text": "Owners of United States export warehouses have been operating under revised regulatory conditions commencing from May 28, 1960."} {"id": "q-149", "text": "What elements comprise an educational nonprofit?"} {"id": "q-150", "text": "The document talks about changes and updates to some law or rule between 1966 and 1986."} {"id": "q-151", "text": "Steps to make an offer in compromise?"} {"id": "q-152", "text": "Where in the laws does it say you can get a tax refund or credit if you've overpaid on the stuff you create?"} {"id": "q-153", "text": "Is the article a component?"} {"id": "q-154", "text": "How to meticulously monitor goods destruction?"} {"id": "q-155", "text": "All individuals participating in a commercial enterprise subject to the special tax stipulated in sections 5731 or 5802 are required to file a formal registration with the Alcohol and Tobacco Tax and Trade Bureau."} {"id": "q-156", "text": "What qualifications must a state's political subdivision meet for a Certificate of Registry?"} {"id": "q-157", "text": "What are the official procedures required for the certification of IRS Form 5620.7?"} {"id": "q-158", "text": "What is addressed in Part 41 of Title 27 of the CFR?"} {"id": "q-159", "text": "How is unsaleable tobacco disposed of?"} {"id": "q-160", "text": "Is online tobacco tax payment required?"} {"id": "q-161", "text": "Who has administrative authority?"} {"id": "q-162", "text": "Who's in charge of deciding on appeals?"} {"id": "q-163", "text": "Who can write up all the paperwork needed under Subpart D's rules?"} {"id": "q-164", "text": "Which part of the tax rules lets you get money back if you've paid too much tax?"} {"id": "q-165", "text": "How to file a claim?"} {"id": "q-166", "text": "How to apply for a tax break?"} {"id": "q-167", "text": "Who executes export statements?"} {"id": "q-168", "text": "What oath is required for a reporter?"} {"id": "q-169", "text": "What regulations must manufacturers adhere to when shipping tobacco to Puerto Rico?"} {"id": "q-170", "text": "Manufacturers must keep a copy of each refund or credit claim and its supporting documents after filing."} {"id": "q-171", "text": "What is the method by which one may effectuate the liberation of tobacco goods from the obligatory financial impositions customarily collected by governmental authorities?"} {"id": "q-172", "text": "Where can I print out the 5000.28T09 form?"} {"id": "q-173", "text": "Requests for information of a routine nature ought to be transmitted to the corresponding officer of the Alcohol and Tobacco Tax and Trade Bureau (TTB) who is tasked with such inquiries."} {"id": "q-174", "text": "Please specify the quantity of each type of alcohol – purchased locally, internationally, or from the Virgin Islands – for which you are seeking a refund or tax credit."} {"id": "q-175", "text": "What's considered a tobacco product?"} {"id": "q-176", "text": "What's 46.241 for?"} {"id": "q-177", "text": "What lawful methods allow tax-exempt transfer of cigarette papers and tubes between manufacturers?"} {"id": "q-178", "text": "Is a vehicle with a dealer tag registered?"} {"id": "q-179", "text": "The referenced regulation has undergone a minimum of five amendments, as documented by the revision logs in the Federal Register, corresponding to the following dates: July 9, 1991; September 3, 1992; June 28, 1995; October 1, 1998; and April 13, 2001."} {"id": "q-180", "text": "Is it a hundred grand with tax included?"} {"id": "q-181", "text": "What is the designated form for filing bi-monthly returns?"} {"id": "q-182", "text": "A person who coerces, engages in corruption, or intimidates to obstruct a Treasury Department Tax and Trade Bureau official's duties faces the relevant legal penalties."} {"id": "q-183", "text": "What records do tobacco makers need to keep when they move product between factories or get stuff from other places?"} {"id": "q-184", "text": "What records must manufacturers keep?"} {"id": "q-185", "text": "When is land trust-held for a noncompetent Indian by the US exempt from tax liens?"} {"id": "q-186", "text": "Tobacco product manufacturers must update their permit within 30 days of a factory address change caused by local authority action."} {"id": "q-187", "text": "What circumstances allow a taxpayer to defer their tax filings under chapter 32 of the tax code?"} {"id": "q-188", "text": "The manufacturer's sale price for firearms encompasses all component parts."} {"id": "q-189", "text": "Under what circumstances is it permissible for the relevant authorities to revoke or suspend the license of an export warehouse proprietor subsequent to the provision of an opportunity for a formal hearing?"} {"id": "q-190", "text": "Is a factory location required?"} {"id": "q-191", "text": "How much is the least amount I gotta pay in taxes?"} {"id": "q-192", "text": "Who's gotta cough up the cash for taxes?"} {"id": "q-193", "text": "In the event that your current indebtedness in the form of excise taxes exceeds the threshold of $100 beyond the quantum of such taxes already remitted by you, it is incumbent upon you to discharge the outstanding liability forthwith."} {"id": "q-194", "text": "An official from the Alcohol and Tobacco Tax and Trade Bureau (TTB) may deny the issuance of a permit by providing a rationale within an official decision statement."} {"id": "q-195", "text": "What procedures are available to extend the duration of tax assessment periods?"} {"id": "q-196", "text": "What steps must a seller take to receive a tax refund for their products?"} {"id": "q-197", "text": "What do you gotta do by the book to make fuel alcohol or vinegar at a distillery?"} {"id": "q-198", "text": "How can I stop a lien from getting attached to the wrong property?"} {"id": "q-199", "text": "The rules from 52 FR 19325 were amended on February 1, 2011."} {"id": "q-200", "text": "Where can one obtain the necessary forms?"} {"id": "q-201", "text": "Who do I talk to about someone dodging their taxes?"} {"id": "q-202", "text": "Who initiates a Section 40.282 claim?"} {"id": "q-203", "text": "What is included in the definition of 'person'?"} {"id": "q-204", "text": "A lien allows a creditor to seize property when a debt or obligation isn't met."} {"id": "q-205", "text": "How do admins get appeal records ready?"} {"id": "q-206", "text": "If you don't refile a lien notice, don't worry – your lien's still good."} {"id": "q-207", "text": "The company that bought from the manufacturer gave us a written note explaining they bought it without paying taxes."} {"id": "q-208", "text": "How long do export warehouse owners need to keep TTB F 5200.14 and other related paperwork?"} {"id": "q-209", "text": "What happens legally if I turn my paper tax records into digital files?"} {"id": "q-210", "text": "Find out who's responsible for taking care of and maintaining records and archives."} {"id": "q-211", "text": "Please note that it is essential to maintain accurate monthly inventory records for processed tobacco."} {"id": "q-212", "text": "Which statutory provisions are applicable to the oversight and control of firearm possession and utilization?"} {"id": "q-213", "text": "Who must notify the TTB officer in writing by January 10 annually?"} {"id": "q-214", "text": "When was it regulated?"} {"id": "q-215", "text": "ATF agents can audit your records, administer oaths, and investigate tax offenses."} {"id": "q-216", "text": "How can someone look at what others are saying about a suggested rule change?"} {"id": "q-217", "text": "Just shoot us a signed note if you're looking to get reimbursed for anything."} {"id": "q-218", "text": "Customs authorities issue certificates of exportation for outbound consignments."} {"id": "q-219", "text": "At what juncture should articles be deemed as sold for the purpose of augmenting production?"} {"id": "q-220", "text": "The publication of document numbered 26 FR 8195 occurred on the 31st of August in the year 1961."} {"id": "q-221", "text": "Is a trade name certificate required?"} {"id": "q-222", "text": "What's the deposit for May '96?"} {"id": "q-223", "text": "Underpayment on tax returns is penalized by 50%."} {"id": "q-224", "text": "Who can speak for people at TTB?"} {"id": "q-225", "text": "What is the protocol for recalibrating the constraint imposed upon the quantum of credit or reimbursement due to a taxpayer when said taxpayer consents to a protraction of the evaluative duration subsequent to the cessation of the initial statutory period?"} {"id": "q-226", "text": "Where do we keep the documents?"} {"id": "q-227", "text": "Which US law and statute talk about giving people a chance to fix things when it comes to administrative rules, and when were they updated?"} {"id": "q-228", "text": "Items confiscated under suspected liquor law violations can be reclaimed by submitting a form with evidence and agreeing to cover any related expenses."} {"id": "q-229", "text": "Please describe the purpose and structure of a financing agreement."} {"id": "q-230", "text": "T.D. TTB-75 in Federal Register Vol. 74, No. 60 (Mar. 31, 2009) sets the Tax and Trade Bureau's snuff tax at $0.585 or $1.51 per pound and chewing tobacco at $0.195 or $0.5033 per pound."} {"id": "q-231", "text": "As a liquor establishment owner, I must strictly follow the rules in Part 31 of Title 27 of the CFR, covering registration, record-keeping, and inspections for alcohol and beer sales."} {"id": "q-232", "text": "What's the deal with not having to pay certain taxes?"} {"id": "q-233", "text": "Okay, so when section 4216(b) talks about 'regularly sells,' that's kinda the same thing as 'regular sales' in section 53.96(b)(3), right?"} {"id": "q-234", "text": "Please ascertain that all requisite accompanying documentation, along with any pertinent justifications, are duly enclosed upon the submission of your case."} {"id": "q-235", "text": "What kinda money or benefits do you snag if you get hurt at work?"} {"id": "q-236", "text": "How do you get rid of securities?"} {"id": "q-237", "text": "How will the government allocate proceeds from the completed asset sale to cover costs and compensate a creditor per the 1984 legal provisions?"} {"id": "q-238", "text": "Are transport costs taxable?"} {"id": "q-239", "text": "Who can the TTB summon?"} {"id": "q-240", "text": "How much do owners of export warehouses have to pay each year for the excise tax that's mentioned in part 5731(a)(3) of the U.S. Tax Code?"} {"id": "q-241", "text": "Lease payments remitted subsequent to the execution of a lease agreement are not subject to the newly instituted tax regulations on lease transactions."} {"id": "q-242", "text": "The Treasury Secretary regulates arms imports."} {"id": "q-243", "text": "When don't people need a power of attorney to submit corporate paperwork according to the rule 26 CFR § 40.63?"} {"id": "q-244", "text": "Manufacturers with post-September 1, 1973 bonds are eligible for extended deferral."} {"id": "q-245", "text": "Who doesn't have to pay fines for cigarette taxes?"} {"id": "q-246", "text": "An admin law judge can casually ask for legal tips from staff who aren't part of the investigation or prosecution in the same or similar cases."} {"id": "q-247", "text": "How are tax deals concluded?"} {"id": "q-248", "text": "How do we figure out the usual ways people buy and sell stuff in a specific business area?"} {"id": "q-249", "text": "Are they letting the cigars out of the customs bonded warehouse yet?"} {"id": "q-250", "text": "Which protocols does the Internal Revenue Service adhere to in instances where individuals do not fulfill tax obligations pertaining to tobacco products, or cigarette papers or tubes?"} {"id": "q-251", "text": "When are tax credits or refunds available?"} {"id": "q-252", "text": "If you're selling reloaded shells or cartridges, you're considered a manufacturer according to section 4181."} {"id": "q-253", "text": "What are the necessary requirements for a lien to be considered valid?"} {"id": "q-254", "text": "How is 'Little Smokes' inventory tracked?"} {"id": "q-255", "text": "If a manufacturer refunds the purchaser in full and the item is returned, the initial sale is void, and any later sale or use of the item by the manufacturer incurs tax under Chapter 32 of the Code unless exempt."} {"id": "q-256", "text": "Distilleries are subject to specific regulations regarding their location establishment."} {"id": "q-257", "text": "What is the federal minimum bond requirement for tobacco manufacturers?"} {"id": "q-258", "text": "What are the formal procedures for contesting tax assessments that appear excessively high?"} {"id": "q-259", "text": "Failing to surrender legally mandated property can result in a penalty."} {"id": "q-260", "text": "Define undue hardship."} {"id": "q-261", "text": "Manufacturers' buyers must keep proof of resale for TTB checks."} {"id": "q-262", "text": "Request for information regarding bonded manufacturer agreements."} {"id": "q-263", "text": "Who is responsible for supervising the process of destruction?"} {"id": "q-264", "text": "Buyers are precluded from rescinding over property misrepresentations."} {"id": "q-265", "text": "What's the move if the Treasury Department hits you with a levy notice, but there's no form to call dibs on dependent exceptions and no proof it was sent straight to the taxed person?"} {"id": "q-266", "text": "When can a tobacco product manufacturer file for a tax refund?"} {"id": "q-267", "text": "What legal authorities are bestowed upon TTB officials to inspect articles or objects subject to taxation?"} {"id": "q-268", "text": "Can you break down what TTB Form 5300.26 is all about?"} {"id": "q-269", "text": "Which individual or entity is required to present a statement of claim?"} {"id": "q-270", "text": "How little can I claim for something I lost?"} {"id": "q-271", "text": "If you've got a bin that's 10 pounds max and it's packed with tobacco scraps meant to be chucked, traded abroad, or used by makers for experiments, it's not the kind of thing you'd find for sale on shop shelves."} {"id": "q-272", "text": "The TTB officer has to give out a notice and a chance for a hearing before they can turn down a permit application."} {"id": "q-273", "text": "Make sure you've got the HTSUS code for each cigar you're bringing in."} {"id": "q-274", "text": "What statutes or regulations necessitate the assignment of serial numbers to items?"} {"id": "q-275", "text": "Who's gotta qualify?"} {"id": "q-276", "text": "How can you show a legit reason?"} {"id": "q-277", "text": "What makes up a controlled group of companies?"} {"id": "q-278", "text": "What labels are required for tax-exempt tobacco?"} {"id": "q-279", "text": "If we accidentally refund someone's taxes, and we have to go to court to get the money back, we're gonna charge interest for the time it was gone."} {"id": "q-280", "text": "Who issues tax summonses?"} {"id": "q-281", "text": "Who supervises administrative law judges?"} {"id": "q-282", "text": "Shortest bond termination notice period?"} {"id": "q-283", "text": "Are business records applicable for TTB requirements?"} {"id": "q-284", "text": "When do I gotta turn in semimonthly returns?"} {"id": "q-285", "text": "When you're off the hook for the TTB bond, the collateral you put up gets freed up too."} {"id": "q-286", "text": "Kindly expound upon the regulatory framework governing the disposal of tobacco products on marine vessels."} {"id": "q-287", "text": "What's floor stocks tax for?"} {"id": "q-288", "text": "How can I fix a mistake with a special tax stamp?"} {"id": "q-289", "text": "Which authority is responsible for the supervision of the exportation of alcoholic beverages?"} {"id": "q-290", "text": "Who pays special occupational taxes?"} {"id": "q-291", "text": "After April 2009 started, the tax on rolling tobacco went up to $24.78."} {"id": "q-292", "text": "A TTB officer doesn't need the actual paper copy to take the money from a life insurance policy."} {"id": "q-293", "text": "Do fiduciaries get a pass when they're wrapping up businesses that make and sell tobacco stuff?"} {"id": "q-294", "text": "How does wage garnishment mess with how a business handles its payroll?"} {"id": "q-295", "text": "How do I deal with a biased judge admin?"} {"id": "q-296", "text": "Is a permit necessary for the transfer of this item?"} {"id": "q-297", "text": "The maker's gotta cough up tax on stuff they send overseas if they don't show proof in six months."} {"id": "q-298", "text": "Under what circumstances is one permitted to evade compliance with a summons issued by the Internal Revenue Service?"} {"id": "q-299", "text": "Who qualifies for a tax refund or credit under the specified subpart?"} {"id": "q-300", "text": "What's the process for switching up a company's name?"} {"id": "q-301", "text": "Kindly elucidate the precise mandates and preconditional criteria required to be faithfully executed for the procurement of debenture instruments structured with the intent of facilitating fiscal indemnity in the form of tax restitution."} {"id": "q-302", "text": "How can you check if a sale is tax-exempt?"} {"id": "q-303", "text": "What form you gotta fill out if you messed up on your taxes?"} {"id": "q-304", "text": "When can you toss out a TTB case?"} {"id": "q-305", "text": "The Alcohol and Tobacco Tax and Trade Bureau ensures that all determinations subsequent to a hearing are in compliance with their established regulations."} {"id": "q-306", "text": "If you skip the hearing, they might just say no to your application."} {"id": "q-307", "text": "The cash people want for those big cigars is tied to the cheapest price they sold for while they kept the records."} {"id": "q-308", "text": "What procedures must a customs warehouse owner follow to send cigars with a courier to a non-contiguous foreign country?"} {"id": "q-309", "text": "What is the procedural mechanism for the issuance of a levy notification?"} {"id": "q-310", "text": "What are the terms for agreeing on bids?"} {"id": "q-311", "text": "Retention period?"} {"id": "q-312", "text": "What is covered in section 70.223?"} {"id": "q-313", "text": "When does title transfer to the buyer under F.O.B. destination terms?"} {"id": "q-314", "text": "Are special assessments required?"} {"id": "q-315", "text": "At what juncture is the party advocating for a directive required to provide substantiation within the context of an adjudicative process governed by administrative law?"} {"id": "q-316", "text": "How long does someone selling stuff that goes bad have to keep the money they made, not counting what it cost them to do it?"} {"id": "q-317", "text": "Does moving house change anything about renewing a tax lien?"} {"id": "q-318", "text": "Could you tell me the laws or rules about how government bodies can get and use tobacco products?"} {"id": "q-319", "text": "What paperwork do you need to send cigars to warehouses?"} {"id": "q-320", "text": "What papers do I need to file a tax refund claim for paying too much under section 4216(d)(1)?"} {"id": "q-321", "text": "Only folks who've coughed up the tax for certain stuff can ask for a refund."} {"id": "q-322", "text": "To claim a tax credit or refund from the TTB, sufficient evidence must convince an official of its legitimacy."} {"id": "q-323", "text": "Entities engaged in the manufacture of goods are hereby authorized to engage in transactions exempt from tax liabilities provided that the said goods are intended exclusively for exportation."} {"id": "q-324", "text": "What process should a cigarette paper or tube manufacturer follow to amend their tax return in accordance with a notice of allowance received?"} {"id": "q-325", "text": "The buyer gets the property without any liens as long as everything's sorted out, except for any money that needs to be held back."} {"id": "q-326", "text": "What tax bracket applies to cigarettes?"} {"id": "q-327", "text": "In the process of drafting forms for the ingress and egress of imported tobacco merchandise, particularly with regards to cigars, could you delineate the essential particulars that necessitate inclusion to guarantee conformity with the extant regulatory frameworks?"} {"id": "q-328", "text": "How can you protect yourself from fines when your checks bounce?"} {"id": "q-329", "text": "What are the legal repercussions for facilitating the understatement of tax liability?"} {"id": "q-330", "text": "When do we have to turn in the final reports by?"} {"id": "q-331", "text": "Are corporate executives liable for tax-related matters?"} {"id": "q-332", "text": "How are shipping containers identified?"}