(a) General. Dealers must register by filing the registration form, TTB Form 5630.5d, Alcohol Dealer Registration. The registration form must be filed with TTB in accordance with this subpart and the instructions on the form.
(b) Preparation of TTB Form 5630.5d. All of the information called for on TTB Form 5630.5d must be provided. This information includes the following:
(1) The true name of the dealer.
(2) The trade name(s) (if any) of the business(es) subject to the registration requirement.
(3) The employer identification number (see § 31.115 ).
(4) The mailing address of the dealer's principal place of business (or principal office, in the case of a corporate dealer).
(5) The exact location of each place of business, by name and number of building or street, or if these do not exist, by some specific description in addition to the post office address.
(6) The business telephone number of each place of business.
(7) The class(es) of dealer in which the dealer operates a business.
(8) Ownership and control information. This consists of 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 registration. “Owner of the business” includes every partner, if the dealer is a partnership, and every person owning 10 percent or more of its stock, if the dealer is a corporation. However, the ownership and control information required by this paragraph need not be stated if the same information has been previously provided to TTB and that previously provided information is still current.
(c) Multiple locations and/or classes of dealers. A dealer required to register at more than one location or for more than one class of dealers must—
(1) File one registration form, TTB Form 5630.5d, to cover all locations and classes of dealers; and
(2) Prepare, on the form, or on an attachment identified with the taxpayer's name, mailing address (as shown on TTB Form 5630.5d), and employer identification number, a list showing, by States, the trade name, address, telephone number, and dealer class of each location for which registration is being made. The original of the list must be filed with TTB on or with the registration form, and a copy must be retained at the dealer's principal place of business (or principal office, in the case of a corporate dealer) for the period specified in § 31.191.
(26 U.S.C. 7805)
Title 27 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.