2002 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
	17.1	Scope of regulations.
	17.2	Forms prescribed.
	17.3	Alternate methods or procedures.
	17.4	OMB control numbers assigned under the Paperwork Reduction Act.
	17.5	Products manufactured in Puerto Rico or the Virgin Islands.
	17.6	Signature authority.
	17.7	Delegations of the Director.
	17.11	Meaning of terms.
	17.2l	Payment of special tax.
	17.22	Rate of special tax.
	17.23	Special tax for each place of business.
	17.24	Time for payment of special tax.
	17.31	Filing of return and payment of special tax.
	17.32	Completion of ATF Form 5630.5.
	17.33	Signature on returns, ATF Form 5630.5.
	17.34	Verification of returns.
	17.41	Requirement for employer identification number.
	17.42	Application for employer identification number.
	17.43	Preparation and filing of Form SS-4.
	17.51	Issuance of stamps.
	17.52	Distribution of stamps for multiple locations.
	17.53	Correction of errors on stamps.
	17.54	Lost or destroyed stamps.
	17.55	Retention of special tax stamps.
	17.61	General.
	17.62	Failure to register.
	17.63	Certificates in lieu of lost stamps.
	17.71	General.
	17.72	Right of succession.
	17.73	Failure to register.
	17.74	Certificates in lieu of lost stamps.
	17.75	Formation of partnership or corporation.
	17.76	Addition or withdrawal of partners.
	17.77	Reincorporation.
	17.81	General.
	17.82	Change in capital stock.
	17.83	Sale of stock.
	17.91	Absence of liability, refund of special tax.
	17.92	Filing of refund claim.
	17.93	Time limit for filing refund claim.
	17.101	General.
	17.102	Amount of bond.
	17.103	Bonds obtained from surety companies.
	17.104	Deposit of collateral.
	17.105	Filing of powers of attorney.
	17.106	Consents of surety.
	17.107	Strengthening bonds.
	17.108	Superseding bonds.
	17.111	General.
	17.112	Notice by surety of termination of bond.
	17.113	Extent of release of surety from liability under bond.
	17.114	Release of collateral.
	17.121	Product formulas.
	17.122	Amended or revised formulas.
	17.123	Statement of process.
	17.124	Samples.
	17.125	Adoption of formulas and processes.
	17.126	Formulas for intermediate products.
	17.127	Self-manufactured ingredients treated optionally as unfinished nonbeverage products.
	17.131	Formulas on ATF Form 5154.1.
	17.132	U.S.P., N.F., and H.P.U.S. preparations.
	17.133	Food product formulas.
	17.134	Determination of unfitness for beverage purposes.
	17.135	Use of specially denatured alcohol (S.D.A.).
	17.136	Compliance with Food and Drug Administration requirements.
	17.137	Formulas disapproved for drawback.
	17.141	Drawback.
	17.142	Claims.
	17.143	Notice for monthly claims.
	17.144	Bond for monthly claims.
	17.145	Date of filing claim.
	17.146	Information to be shown by the claim.
	17.147	Supporting data.
	17.148	Allowance of claims.
	17.151	Use of distilled spirits.
	17.152	Time of use of spirits.
	17.153	Recovered spirits.
	17.154	Spirits contained in intermediate products.
	17.155	Spirits consumed in manufacturing intermediate products.
	17.161	General.
	17.162	Receipt of distilled spirits.
	17.163	Evidence of taxpayment of distilled spirits.
	17.164	Production record.
	17.165	Receipt of raw ingredients.
	17.166	Disposition of nonbeverage products.
	17.167	Inventories.
	17.168	Recovered spirits.
	17.169	Transfer of intermediate products.
	17.170	Retention of records.
	17.171	Inspection of records.
	17.181	Exportation of medicinal preparations and flavoring extracts.
	17.182	Drawback claims by druggists.
	17.183	Disposition of recovered alcohol and material from which alcohol can be recovered.
	17.184	Distilled spirits container marks.
	17.185	Requirements for intermediate products and unfinished nonbeverage products.
	17.186	Transfer of distilled spirits to other containers.
	17.187	Discontinuance of business.