§ 26.30 Excise taxes
§ 26.31 Formula

Terms Used In CFR > Title 27 > Chapter I > Subchapter A > Part 26 > Subpart Ca - Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.