[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: 27CFR26.47]

[Page 670-671]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 26--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS--Table of Contents
 
   Subpart Cb--Products Coming Into the United States From Puerto Rico
 
Sec. 26.47  Specially denatured spirits user's and dealer's special (occupational) taxes.

    Every user of specially denatured spirits who manufactures products 
made with such spirits for shipment to the United States, and every 
dealer in specially denatured spirits who ships such spirits to the 
United States, who is required by Sec. 26.36 to obtain a permit under 
part 20 of this chapter, shall file Form 5630.5 with ATF in accordance 
with instructions on the form and pay special (occupational) tax as a 
user or

[[Page 671]]

dealer in specially denatured spirits under part 20 of this chapter.

(.S.C. 5271, 5276, 5314)

[T.D. ATF-271, 53 FR 17559, May 17, 1988. Redesignated and amended by 
T.D. ATF-459, 66 FR 38550, July 25, 2001]