Excise taxes and other levies memoranda

These memoranda provide detailed technical information about the application and administration of excise taxes and the tax on insurance premiums.

• X2-1 Licences
• X2-2 Small manufacturers
• X2-3 Bonds given as security by licensed wholesalers
• X3-1 Goods subject to excise tax
• X3-2 Liability for tax
• X6-1 Books and records
• X6-2 Returns and payments
• X6-3 Objections and appeals
• X7-1 Special levies – Insurance premiums