TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - LIQUORS

PART 31 - ALCOHOL BEVERAGE DEALERS

subpart i - SPECIAL TAX STAMPS

31.124 - Passenger trains, aircraft, and vessels.

  (a) Issuance of stamps(1) Except as otherwise provided in paragraph (a)(2) of this section, special tax stamps may be issued in general terms in the United States to persons who will carry on the business of retail dealers in liquors or retail dealers in beer, on trains, aircraft, boats or other vessels, engaged in the business of carrying passengers. If sales of liquors are made at the same time on two or more passenger carriers, a special tax stamp shall be obtained for each such carrier. However, a dealer may transfer any such stamp from one passenger carrier to another on which he conducts his business, without registering the transfer with TTB, and he may conduct such business throughout the passenger carrying train, aircraft, boat or other vessel, to which the stamp is transferred.

  (2) During the suspension period described in 31.21(b) when no tax is due, dealers operating on trains, aircraft, and vessels must register as provided in paragraph (b) of this section, but no special tax stamps will be issued.

  (b) Filing of Form 5630.5 and payment of tax. A person subject to special tax (or to registration during the suspension period described in 31.21(b)) on one or more passenger carriers shall file one Form 5630.5, prepared in the manner prescribed in 31.106(b), with payment of applicable tax in accordance with 31.101, to cover all such carriers and shall specify on the Form 5630.5 the number of passenger carriers for which special tax is being paid (or for which registration is being completed).

(Sec. 201, Pub. L. 85859, 72 Stat. 1344 as amended, 1347 as amended (26 U.S.C. 5123, 5143)) [T.D. TTB 36, 70 FR 62251, Oct. 31, 2005]