[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: 27CFR17.31]

[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.  17.31  Filing of return and payment of special tax.

    Special tax shall be paid by return. The prescribed return is TTB 
Form 5630.5, Special Tax Registration and Return. Special tax returns, 
with payment of tax, shall be filed with TTB in accordance with 
instructions on the form, and the filing of a return is required for 
registration purposes even though no tax is due during the suspension 
period described in Sec.  17.21(b).

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

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