27 C.F.R. § 26.46 Distilled spirits plant proprietor's special (occupational) tax.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) General. Except as otherwise provided in paragraph (b) of this section, every proprietor of a distilled spirits plant producing industrial spirits, denatured spirits, or products made with denatured spirits, for shipment to the United States, shall file Form 5630.5 with TTB in accordance with instructions on the form and pay special (occupational) tax as a distilled spirits plant proprietor in accordance with part 19 of this chapter. (b) Suspension of tax. During the period from July 1, 2005, through June 30, 2008, the rate of the tax described in paragraph (a) of this section is zero. However, every person described in paragraph (a) of this section must register by filing the special tax return on Form 5630.5, in accordance with part 19 of this chapter, during the suspension period even though the amount of tax due is zero. (26. U.S.C. 5081, 5314) [T.D. ATF–271, 53 FR 17559, May 17, 1988, as amended by T.D. TTB–36, 70 FR 62246, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart Cb—Products Coming Into the United States From Puerto Rico
Special (Occupational) Taxes
§ 26.46 Distilled spirits plant proprietor's special (occupational) tax.
