§ 25.117 - Special tax returns.

Latest version.

Special tax shall be paid by return, and a return is required during the suspension period described in § 25.111(c) even though no tax is due. The prescribed return is TTB Form 5630.5, Special Tax Registration and Return. Special tax returns, with payment of applicable tax, shall be filed with TTB in accordance with instructions on the form.

                    
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