27 C.F.R. § 17.31 Filing of return and payment of special tax.
Title 27 - Alcohol, Tobacco Products and Firearms
Special tax shall be paid by return. The prescribed return is TTB Form 5630.5, Special Tax Registration and Return. Special tax returns, with payment of tax, shall be filed with TTB in accordance with instructions on the form, and the filing of a return is required for registration purposes even though no tax is due during the suspension period described in §17.21(b). (26 U.S.C. 609l, 6151) [T.D. ATF–379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB–36, 70 FR 62241, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart C—Special Tax
Special Tax Returns
§ 17.31 Filing of return and payment of special tax.
