Excise Tax Payments Reform Act of 1981 - Amends the Internal Revenue Code to require the collection of excise taxes imposed on the following items by means of a return filed according to uniform periods: (1) trucks and buses; (2) tires and tubes; (3) coal; (4) certain sporting goods; (5) firearms; (6) distilled spirits, wines, and beer; and (7) cigars, cigarettes and cigarette papers and tubes. Specifies that no deposit of tax shall be required before the last day for filing such a return.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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