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Alcohol Special Occupational Taxes: Administration and Compliance Issues

GGD-98-156 Published: Aug 10, 1998. Publicly Released: Sep 09, 1998.
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Highlights

Pursuant to a congressional request, GAO studied the alcohol special occupational taxes (SOT), focusing on: (1) the methods that the Bureau of Alcohol, Tobacco, and Firearms (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.

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Alcohol taxesCollection proceduresFederal taxesGovernment collectionsLaw enforcementReporting requirementsTax administrationTax nonpaymentTaxesTaxpayers