[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: 27CFR194.102]

[Page 1103]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                    Subpart H--Payment of Special Tax
 
Sec. 194.102  Date special tax is due.

    Special taxes shall be paid on or before July 1 of each year, or 
before engaging in businesss.

(72 Stat. 1346; 26 U.S.C. 5142)