[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: 27CFR26.46]

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

    (a) General. Except as otherwise provided in paragraph (b) of this 
section, 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 
TTB 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.
    (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 paragraph (a) of 
this section must register by filing the special tax return on Form 
5630.5, in accordance with part 19 of this chapter, during the 
suspension period even though the amount of tax due is zero.

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

[T.D. ATF-271, 53 FR 17559, May 17, 1988, as amended by T.D. TTB-36, 70 
FR 62246, Oct. 31, 2005]