27 C.F.R. § 25.117 Special tax returns.
Title 27 - Alcohol, Tobacco Products and Firearms
Special tax shall be paid by return, and a return is required during the suspension period described in §25.111(c) even though no tax is due. The prescribed return is TTB Form 5630.5, Special Tax Registration and Return. Special tax returns, with payment of applicable tax, shall be filed with TTB in accordance with instructions on the form. [T.D. ATF–271, 53 FR 17548, May 17, 1988, as amended by T.D. TTB–36, 70 FR 62245, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart I—Special Taxes
Execution of Special Tax Returns
§ 25.117 Special tax returns.
