# 27 CFR § 44.31: Liability for special tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.31

## Section

- **Citation:** 27 CFR § 44.31
- **Heading:** Liability for special tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO > PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX > Subpart Ba—Special (Occupational) Taxes

## Text

(a) Export warehouse proprietor. Every export warehouse proprietor shall pay a special (occupational) tax at a rate specified by § 44.32. The tax shall be paid on or before the date of commencing the business of an export warehouseman, and thereafter every year on or before July 1. On commencing business, the tax shall be computed from the first day of the month in which liability is incurred, through the following June 30. Thereafter, the tax shall be computed for the entire year (July 1 through June 30).
(b) [Reserved]
(c) Each place of business taxable. An export warehouse proprietor under this part incurs special tax liability at each place of business in which an occupation subject to special tax is conducted. A place of business means the entire office, plant or area of the business in any one location under the same proprietorship. Passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises are not sufficient separation to require additional special tax, if the divisions of the premises are otherwise contiguous.
(d) Payment of tax. Special tax must be paid by return. The prescribed return is TTB Form 5630.5t, Special Tax Registration and Return—Tobacco. Special tax returns, with payment of tax, must be filed with TTB in accordance with the instructions on the form and the requirements of subpart D of part 46 of this chapter.
(26 U.S.C. 5731, 5733)
[T.D. ATF-271, 53 FR 17563, May 17, 1988, as amended by T.D. TTB-79, 74 FR 37419, July 28, 2009]

## Nearby sections

- [27 CFR § 44.1 § 44.1 Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.1.md)
- [27 CFR § 44.2 § 44.2 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.2.md)
- [27 CFR § 44.3 § 44.3 Delegations of the Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.3.md)
- [27 CFR § 44.11 § 44.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.11.md)
- [27 CFR § 44.31 § 44.31 Liability for special tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.31.md)
- [27 CFR § 44.32 § 44.32 Rate of special tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.32.md)
- [27 CFR § 44.33 § 44.33 Cross reference.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.33.md)
- [27 CFR § 44.61 § 44.61 Removals, withdrawals, and shipments authorized.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.61.md)
- [27 CFR § 44.61a § 44.61a Deliveries to foreign-trade zones—export status.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.61a.md)
- [27 CFR § 44.62 § 44.62 Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.62.md)
- [27 CFR § 44.63 § 44.63 Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.63.md)
- [27 CFR § 44.64 § 44.64 Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.64.md)
- [27 CFR § 44.65 § 44.65 Liability for tax on tobacco products, and cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.65.md)
- [27 CFR § 44.66 § 44.66 Relief from liability for tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.66.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-44.31. Check the current official text before relying on it. Not legal advice.