[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.31]

[Page 282-283]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING 
NONBEVERAGE PRODUCTS--Table of Contents
 
                          Subpart C_Special Tax
 
Sec. 17.31  Filing of return and payment of special tax.

    Special tax shall be paid by return. The prescribed return is ATF 
Form 5630.5, Special Tax Registration and

[[Page 283]]

Return. Special tax returns, with payment of tax, shall be filed with 
ATF in accordance with instructions on the form.

(26 U.S.C. 609l, 6151)