[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.22]

[Page 257]
 
            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--Table of Contents
 
                         Subpart C--Special Tax
 
Sec. 17.22  Rate of special tax.

    Effective January 1, 1988, the rate of special tax is $500 per tax 
year for all persons claiming drawback on distilled spirits used in the 
manufacture or production of nonbeverage products.