[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: 27CFR194.105]

[Page 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. 194.105  Method of payment.

    Payment of special tax shall be made in cash, or by check or money 
order payable to ``Bureau of Alcohol, Tobacco and Firearms''. If a check 
or money order so tendered is not honored when presented for payment, 
the person who tendered such check or money order shall remain liable 
for the payment of the special tax, and for all penalties and additions, 
to the same extent as if the check or money order had not been tendered. 
In addition, unless the person who tendered the check or money order can 
show that such check or money order was issued in good faith, and with 
reasonable cause to believe that it would be duly paid, there shall be 
paid as penalty an amount equal to 1 percent of the amount of the check 
or money order, except that if the amount of the check or money order is 
less than $500, the penalty shall be $5, or the amount of the check or 
money order, whichever is lesser.

(68A Stat. 777, 826; 26 U.S.C. 6311, 6657)

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-251, 52 FR 19335, May 22, 1987]

                     Special Tax Return, Form 5630.5