[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.24]

[Page 319]
 
            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 
 
                          Subpart C_Special Tax
 
Sec.  17.24  Time for payment of special tax.

    (a) General. Special tax may be paid in advance of actual use of 
distilled spirits. Special tax shall be paid before a claimant may 
receive drawback. Special tax may be paid without penalty under 26 
U.S.C. 5134(c) at any time prior to completion of final action on the 
claim.
    (b) Suspension of tax. The rate of special tax is zero during the 
period from July 1, 2005, through June 30, 2008 (see Sec.  17.21(b)). 
During this period, the registration requirement continues. The drawback 
claimant must register by filing a special tax return, Form 5630.5. The 
claimant may register without penalty under 26 U.S.C. 5134(c) at any 
time prior to completion of final action on the first claim submitted 
for each tax year.

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-36, 70 
FR 62241, Oct. 31, 2005]

                           Special Tax Returns