[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: 27CFR31]

[Page 870]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                 Subpart C_Special (Occupational) Taxes
 
Sec.  31.31  States, political subdivisions thereof, or the District of 

Columbia.

    (a) General.'' A State, a political subdivision thereof, or the 
District of Columbia which engages in the business of selling, or 
offering for sale, distilled spirits, wines, or beer is not exempt from 
special tax. However, no such governmental entity shall be required to 
pay more than one special tax as a retail dealer in liquors regardless 
of the number of locations at which such entity carries on business as a 
retail dealer in liquors. Any such governmental entity which has paid 
the applicable wholesale dealer special tax at its principal office, and 
has paid the applicable special tax as a retail dealer, shall not be 
required to pay additional wholesale dealer special tax at its retail 
stores by reason of the sale thereat of distilled spirits, wines, or 
beer, to dealers qualified to do business as such within the 
jurisdiction of such entity.
    (b) Suspension of tax. During the suspension period described in 
Sec.  31.21(b) when no tax is due, the States, their political 
subdivisions, and the District of Columbia must register only once per 
tax year by filing a special tax return, Form 5630.5, in accordance with 
Sec.  31.21(b).

(72 Stat. 1340, 1343, 1344, as amended; 26 U.S.C. 5111, 5113, 5121, 
5123)

[T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and further redesignated by T.D. TTB-25, 70 FR 19884, Apr. 15, 
2005; T.D. TTB-36, 70 FR 62249, Oct. 31, 2005]