[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: 27CFR19.51]

[Page 367-368]
 
            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.  19.51  Special tax returns.

    (a) General. Special tax shall be paid by return, and the filing of 
a return is required for registration purposes even though no tax is due 
during the suspension period described in Sec.  19.49(a)(3). The 
prescribed return is Form 5630.5, Special Tax Registration and Return. 
Special tax returns, with payment of applicable tax, shall be filed in 
accordance with instructions on the form.
    (b) Preparation of TTB Form 5630.5. All of the information called 
for on Form 5630.5 shall be provided, including:
    (1) The true name of the taxpayer.
    (2) The trade name(s) (if any) of the business(es) subject to 
special tax.
    (3) The employer identification number (see Sec.  19.52).
    (4) The exact location of the place of business, by name and number 
of building or street, or if these do not exist, by some description in 
addition to the post office address. In the case of one return for two 
or more locations, the address to be shown shall be the taxpayer's 
principal place of business (or principal office, in the case of a 
corporate taxpayer).
    (5) The class(es) of special tax to which the taxpayer is subject or 
to which the return relates during the suspension period described in 
Sec.  19.49(a)(3).
    (6) Ownership and control information: that is, the name, position, 
and residence address of every owner of the business and of every person 
having power to control its management and policies with respect to the 
activity subject to special tax. ``Owner of the business'' shall include 
every partner, if the taxpayer is a partnership, and every person owning 
10% or more of its stock, if the taxpayer is a corporation. However, the 
ownership and control information required by this paragraph need not be 
stated if the same information has been previously provided to TTB in 
connection with a permit application, and if the information previously 
provided is still current.
    (c) Multiple locations and/or classes of tax. A taxpayer subject to 
special tax, or required to register during the suspension period 
described in Sec.  19.49(a)(3), for the same period at more than one 
location or for more than one class of tax shall--

[[Page 368]]

    (1) File one special tax return, Form 5630.5, with payment of 
applicable tax, to cover all such locations and classes of tax; and
    (2) Prepare, in duplicate, a list identified with the taxpayer's 
name, address (as shown on Form 5630.5), employer identification number, 
and period covered by the return. The list shall show, by States, the 
name, address, and tax class of each location for which special tax is 
being paid, or for which registration is being made during the 
suspension period described in Sec.  19.49(a)(3). The original of the 
list shall be filed in accordance with instructions on the return, and 
the copy shall be retained at the taxpayer's principal place of business 
(or principal office, in the case of a corporate taxpayer) for the 
period specified in Sec.  19.723(c).
    (d) Signing of TTB Forms 5630.5--(1) Ordinary returns. The return of 
an individual proprietor shall be signed by the individual. The return 
of a partnership shall be signed by a general partner. The return of a 
corporation shall be signed by any officer. In each case, the person 
signing the return shall designate his or her capacity as ``individual 
owner,'' ``member of firm,'' or, in the case of a corporation, the title 
of the officer.
    (2) Fiduciaries. Receivers, trustees, assignees, executors, 
administrators, and other legal representatives who continue the 
business of a bankrupt, insolvent, deceased person, etc., shall indicate 
the fiduciary capacity in which they act.
    (3) Agent or attorney in fact. If a return is signed by an agent or 
attorney in fact, the signature shall be preceded by the name of the 
principal and followed by the title of the agent or attorney in fact. A 
return signed by a person as agent will not be accepted unless there is 
filed, with the TTB office with which the return is required to be 
filed, a power of attorney authorizing the agent to perform the act.
    (4) Perjury statement. TTB Forms 5630.5 shall contain or be verified 
by a written declaration that the return has been executed under the 
penalties of perjury.

(26 U.S.C. 6061, 6065, 6151, 7011)

[T.D. ATF-271, 53 FR 17541, May 17, 1988, as amended by T.D. TTB-36, 70 
FR 62243, Oct. 31, 2005]