[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 878-879]
 
            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 H_Payment of Special Tax
 
Sec.  31.104  Time for filing return.

    Every person who intends to engage in a business subject to special 
tax under the provisions of this part shall, on or before the date such 
business is commenced, file a special tax return, Form 5630.5, with 
payment of applicable tax; and every taxpayer who continues into a new 
tax year a business subject to special tax under the provisions of this 
part shall file a Form 5630.5 with applicable tax on or before July 1 of 
the new tax year. A taxpayer subject to special tax (or required to 
register during the suspension period described in Sec.  31.21(b)) for 
the same period at two or more locations shall file one special tax 
return, Form 5630.5, prepared as provided in Sec.  31.106, with payment 
of applicable tax to cover all such locations. If the return and 
applicable tax are received in the mail and the U.S. postmark on the 
cover shows

[[Page 879]]

that it was deposited in the mail in the United States within the time 
prescribed for filing in an envelope or other appropriate wrapper which 
was properly addressed with postage prepaid, the return shall be 
considered as timely filed. If the postmark is not legible, the sender 
has the burden of proving the date when the postmark was made. When 
registered mail is used the date of registration shall be accepted as 
the postmark date.

(68A Stat. 732 as amended, 749 as amended (26 U.S.C. 6011, 6071); sec. 
201, Pub. L. 85-859, 72 Stat. 1346 as amended (26 U.S.C. 5142))

[T.D. ATF-70, 45 FR 33979, May 21, 1980, as amended by T.D. ATF-251, 52 
FR 19335, May 22, 1987. Redesignated and amended by T.D. TTB-25, 70 FR 
19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62251, Oct. 31, 2005]