[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.31]

[Page 265]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS--Table of Contents
 
                         Subpart C--Special Tax
 
Sec. 17.31  Filing of return and payment of special tax.

    Special tax shall be paid by return. The prescribed return is ATF 
Form 5630.5, Special Tax Registration and Return. Special tax returns, 
with payment of tax, shall be filed with ATF in accordance with 
instructions on the form.

(26 U.S.C. 609l, 6151)