[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: 27CFR26.44]

[Page 733-734]
 
            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 
 
   Subpart Cb_Products Coming Into the United States From Puerto Rico
 
Sec.  26.44  Liquor dealer's special taxes.

    (a) General. Except as otherwise provided in paragraph (b) of this 
section, every person bringing liquors into the United States from 
Puerto Rico, who sells, or offers for sale, such liquors shall file Form 
5630.5 with TTB in accordance with the instructions of the form, and pay 
special (occupational) tax as a wholesale dealer in liquor or as a 
retail dealer in liquor in accordance with the law and regulations 
governing the payment of such special taxes (part 31 of this chapter).
    (b) Suspension of tax. During the period from July 1, 2005, through 
June 30, 2008, the rate of the tax described in paragraph (a) of this 
section is zero. However, every person described in

[[Page 734]]

paragraph (a) of this section must register by filing the special tax 
return on Form 5630.5, in accordance with part 31 of this chapter, 
during the suspension period even though the amount of tax due is zero.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1340 as amended, 1343 as amended, 
1344 as amended (26 U.S.C. 5111, 5112, 5121, 5122))

[T.D. ATF-70, 45 FR 33980, May 21, 1980, as amended by T.D. ATF-251, 52 
FR 19338, May 22, 1987; T.D. TTB-25, 70 FR 19883, Apr. 15, 2005; T.D. 
TTB-36, 70 FR 62246, Oct. 31, 2005]