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National Revenue Center
MISSION
The NRC collects tax revenues; screens applications; issues permits and approves notices or registrations; reconciles returns, reports, and claims; and provides technical assistance to Bureau employees and industry members on related laws and regulations.
FUNCTIONS
The NRC is responsible for the functions in three different areas: Tax Services, Application Services, and Operations Services.
Tax Services
- Ensures full, fair, and proper collection of Federal excise, special occupational, and floor stocks taxes due on alcohol, tobacco, firearms, and ammunition through examination and reconciliation of tax returns, production reports, and export documentation.
- Examines claims filed for refund, credit, and allowance to determine the existence and legitimacy of proper documentation to support approval.
- Provides settlement of tax (and penalties and interest) obligations in a fair and equitable manner.
Application Services
- Screens original applications to establish operations in the alcohol and tobacco industries to ensure that only eligible and legitimate companies and individuals are approved to engage in these regulated activities.
- Screens amended applications to ensure compliance with previously approved permits/registrations.
Operations Services
- Maintains control of documents submitted to and generated by the NRC.
- Provides administrative, statistical, and technological support relating to all operative aspects of the NRC.
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