[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.104]

[Page 1238-1239]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                    Subpart H--Payment of Special Tax
 
Sec. 194.104  Time for filing return.

    Every person who intends to engage in a business subject to special 
tax

[[Page 1239]]

under the provisions of this part shall, on or before the date such 
business is commenced, file a special tax return, Form 5630.5, with 
payment of tax; and every taxpayer who continues into a new tax year a 
business subject to special tax under the provisions of this part shall 
file a Form 5630.5 with tax on or before July 1 of the new tax year. A 
taxpayer subject to special tax for the same period at two or more 
locations shall file one special tax return, Form 5630.5, prepared as 
provided in Sec. 194.106, with payment of tax to cover all such 
locations. If the return and tax are received in the mail and the U.S. 
postmark on the cover shows that it was deposited in the mail in the 
United States within the time prescribed for filing in an envelope or 
other appropriate wrapper which was properly addressed with postage 
prepaid, the return shall be considered as timely filed. If the postmark 
is not legible, the sender has the burden of proving the date when the 
postmark was made. When registered mail is used the date of registration 
shall be accepted as the postmark date.

(68A Stat. 732 as amended, 749 as amended (26 U.S.C. 6011, 6071); sec. 
201, Pub. L. 85-859, 72 Stat. 1346 as amended (26 U.S.C. 5142))

[T.D. ATF-70, 45 FR 33979, May 21, 1980, as amended by T.D. ATF-251, 52 
FR 19335, May 22, 1987]