27 C.F.R. § 31.106 Special tax returns.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) General. Special tax shall be paid by return, and the filing of a return is required for registration purposes even though no tax is due during the suspension period described in §31.21(b). 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. (b) Preparation of TTB Form 5630.5. All of the information called for on TBF Form 5630.5 shall be provided, including: (1) The true name of the taxpayer. (2) The trade name(s) (if any) of the business(es) subject to special tax. (3) The employer identification number (see §31.106a). (4) The exact location of the place of business, by name and number of building or street, or if these do not exist, by some description in addition to the post office address. In the case of one return for two or more locations, the address to be shown shall be the taxpayer's principal place of business (or principal office, in the case of a corporate taxpayer). (5) The class(es) of special tax to which the taxpayer is subject or to which the return relates during the suspension period described in §31.21(b). (6) Ownership and control information: That is, the name, position, and residence address of every owner of the business and of every person having power to control its management and policies with respect to the activity subject to special tax. “Owner of the business” shall include every partner, if the taxpayer is a partnership, and every person owning 10% or more of its stock, if the taxpayer is a corporation. However, the ownership and control information required by this paragraph need not be stated if the same information has been previously provided to ATF, and if the information previously provided is still current. (c) Multiple locations and/or classes of tax. A taxpayer subject to special tax, or required to register during the suspension period described in §31.21(b), for the same period at more than one location or for more than one class of tax shall— (1) File one special tax return, TTB Form 5630.5, with payment of applicable tax, to cover all such locations and classes of tax; and (2) Prepare, in duplicate, a list identified with the taxpayer's name, address (as shown on TTB Form 5630.5), employer identification number, and period covered by the return. The list shall show, by States, the name, address, and tax class of each location for which special tax is being paid or for which registration is being made during the suspension period described in §31.21(b). The original of the list shall be filed with TTB in accordance with instructions on the return, and the copy shall be retained at the taxpayer's principal place of business (or principal office, in the case of a corporate taxpayer) for the period specified in §31.237. (26 U.S.C. 6011, 6151, 7011) [T.D. ATF–271, 53 FR 17552, May 17, 1988. Redesignated and amended by T.D. TTB–25, 70 FR 19884, Apr. 15, 2005; 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
Special Tax Return, Form 5630.5
§ 31.106 Special tax returns.
