§ 17.31 - Filing of return and payment of special tax.

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Related Notices
- 05-21563. Temporary rule; Treasury decision. 05-21563. Suspension of Special (Occupational) Tax (2004R-778P)
- 96-14881. Final rule, Treasury decision. 96-14881. Taxpaid Distilled Spirits Used in Manufacturing Products Unfit for Beverage Use (73R-24P)

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Special tax shall be paid by return. The prescribed return is TTB Form 5630.5, Special Tax Registration and Return. Special tax returns, with payment of tax, shall be filed with TTB in accordance with instructions on the form, and the filing of a return is required for registration purposes even though no tax is due during the suspension period described in § 17.21(b).

                    
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