[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: 27CFR26.46]

[Page 695]
 
            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. 26.46  Distilled spirits plant proprietor's special (occupational) 
tax.

    Every proprietor of a distilled spirits plant producing industrial 
spirits, denatured spirits, or products made with denatured spirits, for 
shipment to the United States, shall file Form 5630.5 with ATF in 
accordance with instructions on the form and pay special (occupational) 
tax as a distilled spirits plant proprietor in accordance with part 19 
of this chapter.

(26. U.S.C. 5081, 5314)

[T.D. ATF-271, 53 FR 17559, May 17, 1988]