[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: 27CFR19.49]

[Page 328-329]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19_DISTILLED SPIRITS PLANTS--Table of Contents
 
                 Subpart Ca_Special (Occupational) Taxes
 
Sec. 19.49  Liability for special tax.

    Source: T.D. ATF-271, 53 FR 17541, May 17, 1988, unless otherwise 
noted.


    (a) Proprietor of distilled spirits plant--(1) General. Except as 
provided in Sec. 19.906, every proprietor of a distilled spirits plant 
shall pay a special (occupational) tax at a rate specified by Sec. 
19.50. The tax shall be paid on or before the date of commencing 
business as a distilled spirits plant proprietor, and thereafter every 
year on or before July 1. On commencing business, the tax shall be 
computed from the first day of the month in which liability is incurred, 
through the following June 30. Thereafter, the tax shall be computed for 
the entire year (July 1 through June 30).
    (2) Transition rule. For purposes of paragraph (a)(1) of this 
section, a proprietor engaged in distilled spirits plant operations on 
January 1, 1988, shall be treated as having commenced business on that 
date. The special tax imposed by this transition rule shall cover the 
period January 1, 1988, through June 30, 1988, and shall be paid on or 
before April 1, 1988.
    (b) Liquor Dealer--(1) General. A proprietor of a distilled spirits 
plant shall be subject to or exempt from a liquor dealer's special 
(occupational) tax as provided in part 194 of this chapter.
    (2) Exemption for sales by a proprietor of a distilled spirits 
plant. A proprietor of a distilled spirits plant is not required to pay 
special tax as a wholesale or retail dealer in liquor because of sales, 
at the principal place of business or at the distilled spirits plant, of 
liquor which at the time of sale is stored at the distilled spirits 
plant or which had been removed and stored in a taxpaid storeroom 
operated in connection with the distilled spirits plant. Each proprietor 
of a distilled spirits plant shall have only one exemption from dealer's 
special tax for each distilled spirits plant. The distiller may 
designate, in writing to the regional director (compliance), that the 
principal place of business will be exempt from dealer's special tax; 
otherwise, the exemption will apply to the distilled spirits plant.
    (c) Each place of business taxable--(1) General. A proprietor of a 
distilled spirits plant incurs special tax liability at

[[Page 329]]

each place of business in which an occupation subject to special 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 
partititions dividing the premises are not sufficient separation to 
require additional special tax, if the divisions of the premises are 
otherwise contiguous.
    (2) Exception for contiguous areas. A proprietor of a distilled 
spirits plant does not incur additional special tax liability for sales 
of liquor made at a location other than on distilled spirits plant 
premises described on the notice of registration, Form 5110.41, if the 
location where such sales are made is contiguous to the distilled 
spirits plant premises in the manner described in paragraph (c)(1) of 
this section.

(26 U.S.C. 5081, 5111, 5113, 5142, 5143)

[T.D. ATF-271, 53 FR 17541, May 17, 1988, as amended by T.D. ATF-285, 54 
FR 12609, Mar. 28, 1989]