[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: 27CFR27.30]

[Page 717]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents
 
                 Subpart C--Special (Occupational) Taxes
 
Sec. 27.30  Special (occupational) tax.


    Importers engaged in the business of selling, or offering for sale, 
distilled spirits, wines or beer are subject to the provisions of part 
194 of this chapter relating to special (occupational) taxes. Part 194 
requires that the special tax return, Form 5630.5, with payment of the 
tax, shall be filed with ATF in accordance with the instruction on the 
form, before commencing business. Subsequently, Form 5630.5 with tax 
shall be filed each year on or before July 1, as long as the proprietor 
continues in business.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1340 as amended, 1343 as amended, 
1344 as amended (26 U.S.C. 5111, 5112, 5121, 5122))

[T.D. ATF-70, 45 FR 33981, May, 21, 1980, as amended by T.D. ATF-251, 52 
FR 19339, May 22, 1987]