[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: 27CFR24.53]

[Page 539-540]
 
            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. 24.53  Special (occupational) tax returns.

    (a) General. Special (occupational) tax is paid by filing ATF F 
5630.5, Special Tax Registration and Return, with payment of tax, in 
accordance with the instructions on the form.
    (b) Preparation of ATF F 5630.5. Unless correctly preprinted on a 
renewal form, all of the information called for on F 5630.5 shall be 
provided, including:
    (1) The true name of the taxpayer.
    (2) The trade name(s) (if any) of the business(es) subject to 
special (occupational) tax.
    (3) The employer identification number (see Sec. 24.45).
    (4) The exact location of the place of business, by name and number 
of building or street, or if these do not exist, by some description in 
addition to the post office address. In the case of one return for two 
or more locations, the

[[Page 540]]

address to be shown will be the taxpayer's principal place of business 
(or principal office, in case of a corporate taxpayer).
    (5) The class(es) of special (occupational) tax to which the 
taxpayer is subject.
    (6) Ownership and control information: that is, the name, position, 
and residence address of every owner of the business and of every person 
having power to control its management and policies with respect to the 
activity subject to special (occupational) tax. ``Owner of the 
business'' includes every partner, if the taxpayer is a partnership, and 
every person owning 10% or more of its stock, if the taxpayer is a 
corporation. However, the ownership and control information required by 
this paragraph need not be stated if the same information has been 
previously provided to ATF in connection with a permit application, and 
if the information previously provided is still current.
    (c) Multiple locations and/or classes of tax. A taxpayer subject to 
special (occupational) tax for the same period at more than one location 
or for more than one class of tax shall:
    (1) File one special (occupational) tax return, ATF F 5630.5, with 
payment of tax, to cover all such locations and classes of tax; and
    (2) Unless correctly printed on a renewal form, prepare, in 
duplicate, a list identified with the taxpayer's name, address (as shown 
on ATF F 5630.5), employer identification number, and period covered by 
the return. The list will show, by States, the name, address, and tax 
class of each location for which special (occupational) tax is being 
paid. The original of the list will be filed with ATF in accordance with 
instructions on the return, and the copy will be retained at the 
taxpayer's principal place of business (or principal office, in case of 
a corporate taxpayer) for the period specified in Sec. 24.300(d).
    (d) Signing of ATF F 5630.5--(1) Ordinary returns. The return of an 
individual proprietor shall be signed by the individual. The return of a 
partnership shall be signed by a general partner. The return of a 
corporation shall be signed by any corporate officer. In each case, the 
person signing the return shall designate his or her capacity as 
``individual owner,'' ``member of firm,'' or, in the case of a 
corporation, the title of the officer.
    (2) Fiduciaries. Receivers, trustees, assignees, executors, 
administrators, and other legal representatives who continue the 
business of a bankrupt, insolvent, deceased person, etc., shall indicate 
the fiduciary capacity in which they act.
    (3) Agent or attorney-in-fact. If a return is signed by an agent or 
attorney-in-fact, the signature shall be preceded by the name of the 
principal and followed by the title of the agent or attorney-in-fact. A 
return signed by a person as agent will not be accepted unless there is 
filed, with the ATF office where the return is required to be filed, a 
power of attorney authorizing the agent to perform the act.
    (4) Perjury statement. ATF F 5630.5 will contain or be verified by a 
written declaration that the return has been executed under the 
penalties of perjury. (26 U.S.C. 5142, 6061, 6065, 6151, 7011)

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