[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 879-880]
 
            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.  31.106  Special tax returns.

    (a) General. Special tax shall be paid by return, and the filing of 
a return is required for registration purposes even though no tax is due 
during the suspension period described in Sec.  31.21(b). 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.
    (b) Preparation of TTB Form 5630.5. All of the information called 
for on TBF Form 5630.5 shall be provided, including:
    (1) The true name of the taxpayer.
    (2) The trade name(s) (if any) of the business(es) subject to 
special tax.
    (3) The employer identification number (see Sec.  31.106a).
    (4) The exact location of the place of business, by name and number 
of building or street, or if these do not exist, by some description in 
addition to the post office address. In the case of one return for two 
or more locations, the address to be shown shall be the taxpayer's 
principal place of business (or principal office, in the case of a 
corporate taxpayer).
    (5) The class(es) of special tax to which the taxpayer is subject or 
to which the return relates during the suspension period described in 
Sec.  31.21(b).
    (6) Ownership and control information: That is, the name, position, 
and residence address of every owner of the business and of every person 
having power to control its management and policies with respect to the 
activity subject to special tax. ``Owner of the business'' shall include 
every partner, if the taxpayer is a partnership, and every person owning 
10% or more of its stock, if the taxpayer is a corporation. However, the 
ownership and control information required by this paragraph

[[Page 880]]

need not be stated if the same information has been previously provided 
to ATF, and if the information previously provided is still current.
    (c) Multiple locations and/or classes of tax. 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 more than one 
location or for more than one class of tax shall--
    (1) File one special tax return, TTB Form 5630.5, with payment of 
applicable tax, to cover all such locations and classes of tax; and
    (2) Prepare, in duplicate, a list identified with the taxpayer's 
name, address (as shown on TTB Form 5630.5), employer identification 
number, and period covered by the return. The list shall show, by 
States, the name, address, and tax class of each location for which 
special tax is being paid or for which registration is being made during 
the suspension period described in Sec.  31.21(b). The original of the 
list shall be filed with TTB in accordance with instructions on the 
return, and the copy shall be retained at the taxpayer's principal place 
of business (or principal office, in the case of a corporate taxpayer) 
for the period specified in Sec.  31.237.

(26 U.S.C. 6011, 6151, 7011)

[T.D. ATF-271, 53 FR 17552, May 17, 1988. Redesignated and amended by 
T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 FR 62251, Oct. 
31, 2005]