27 C.F.R. § 26.47 Specially denatured spirits user's and dealer's special (occupational) taxes.
Title 27 - Alcohol, Tobacco Products and Firearms
Every user of specially denatured spirits who manufactures products made with such spirits for shipment to the United States, and every dealer in specially denatured spirits who ships such spirits to the United States, who is required by §26.36 to obtain a permit under part 20 of this chapter, shall file Form 5630.5 with TTB in accordance with instructions on the form and pay special (occupational) tax as a user or dealer in specially denatured spirits under part 20 of this chapter. (.S.C. 5271, 5276, 5314) [T.D. ATF–271, 53 FR 17559, May 17, 1988. Redesignated and amended by T.D. ATF–459, 66 FR 38550, July 25, 2001]
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
§ 26.47 Specially denatured spirits user's and dealer's special (occupational) taxes.
