[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: 27CFR27.30]

[Page 782]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 27_IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER--Table of Contents
 
                 Subpart C_Special (Occupational) Taxes
 
Sec.  27.30  Special (occupational) tax.


    (a) General. Except as otherwise provided in paragraph (b) of this 
section, importers engaged in the business of selling, or offering for 
sale, distilled spirits, wines or beer are subject to the provisions of 
part 31 of this chapter relating to special (occupational) taxes. Part 
31 requires that the special tax return, Form 5630.5, with payment of 
the tax, shall be filed with TTB in accordance with the instruction on 
the form, before commencing business. Subsequently, Form 5630.5 with tax 
shall be filed each year on or before July 1, as long as the proprietor 
continues in business.

(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))
    (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, the persons described in 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.

[T.D. ATF-70, 45 FR 33981, May, 21, 1980, as amended by T.D. ATF-251, 52 
FR 19339, May 22, 1987; T.D. TTB-25, 70 FR 19883, Apr. 15, 2005; T.D. 
TTB-36, 70 FR 62247, Oct. 31, 2005]