[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 880-881]
 
            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.  31.107  Execution of Form 5630.5.

    The return of an individual proprietor shall be signed by the 
proprietor; the return of a partnership shall be signed by a member of 
the firm; and the return of a corporation shall be signed by a duly 
authorized officer thereof: Provided, That any individual, partnership, 
or corporation may appoint an agent to sign in his behalf. In each case, 
the person signing the return shall designate his capacity as 
``individual owner,'' ``member of firm,'' ``agent,'' ``attorney-in-
fact'' or, in the case of a corporation, the title of the officer. 
Receivers, trustees, assignees, executors, administrators, and other 
legal representatives who continue the business of a dealer by reason of 
death, insolvency, or other circumstances, shall indicate the fiduciary 
capacity in which they act. Returns signed by persons, as agents or 
attorneys-in-fact, will not be accepted unless, in each instance, the 
principal named on the return has executed a power of attorney 
authorizing such person to sign the return, and such power of attorney 
is filed with the TTB officer with whom the Form 5630.5 is required to 
be filed. Form 11 shall be verified by a written declaration that the 
return has been

[[Page 881]]

executed under the penalties of perjury.

(68A Stat. 748, 749; 26 U.S.C. 6061, 6065)

[T.D. 7008, 34 FR 3665, Mar. 1, 1969. Redesignated at 40 FR 16835, Apr. 
15, 1975, 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]