[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: 27CFR24.50]

[Page 538]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24--WINE--Table of Contents
 
         Subpart C--Administrative and Miscellaneous Provisions
 
Sec. 24.50  Payment of special (occupational) tax.

    (a) General. Every proprietor of a bonded wine premises or a taxpaid 
wine bottling house shall pay a special (occupational) tax at the rate 
specified by Sec. 24.51. The tax will be paid on or before the date of 
commencing business as a bonded wine premises or taxpaid wine bottling 
house, and thereafter every year on or before July 1. On commencing 
business, the tax will be computed from the first day of the month in 
which the liability is incurred, through the following June 30. 
Thereafter, the tax will be computed for the entire year (July 1 through 
June 30).
    (b) Each place of business taxable. Proprietors of a bonded wine 
premises or a taxpaid wine bottling house incur special (occupational) 
tax at each place of business in which an occupation subject to special 
(occupational) tax is conducted. A place of business means the entire 
office, plant or area of the business in any one location under the same 
proprietorship. Passageways, streets, highways, rail crossings, 
waterways, or partitions dividing the premises are not sufficient 
separation to require additional special (occupational) tax, if the 
divisions of the premises are otherwise contiguous. A proprietor of a 
bonded wine premises or a taxpaid wine bottling house does not incur 
additional special (occupational) tax liability for sales of wine made 
at a location other than on wine premises described in the application, 
ATF F 5120.25, if the location where the sales are made is contiguous to 
the bonded wine premises or the taxpaid wine bottling house in the 
manner described in this paragraph. (26 U.S.C. 5081, 5142, 5143)

(Approved by the Office of Management and Budget under control numbers 
1512-0472 and 1512-0492)