27 C.F.R. § 31.102 Date special tax is due.
Title 27 - Alcohol, Tobacco Products and Firearms
Except during the suspension period described in §31.21(b), special taxes shall be paid on or before July 1 of each year, or before engaging in business. During the suspension period when no tax is due, dealers must register by filing the special tax return, Form 5630.5, before commencement of business and on or before July 1 of each year thereafter. (72 Stat. 1346; 26 U.S.C. 5142) [T.D. TTB–36, 70 FR 62251, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart H—Payment of Special Tax
§ 31.102 Date special tax is due.
