Each proprietor shall submit an annual report of their operations, Form 5110.75, for the calendar year ending December 31. The proprietor shall submit this report to the regional director (compliance) by January 30 following the end of the calendar year.
(Sec. 807, Pub. L. No. 96-39, 93 Stat. 284 (26 U.S.C. 5207))
[T.D. ATF-327, 57 FR 32178, July 21, 1992]
This was last updated on September 17, 1999