[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: 27CFR17.24]

[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. 17.24  Time for payment of special tax.

    Special tax may be paid in advance of actual use of distilled 
spirits. Special tax shall be paid before a claimant may receive 
drawback. Special tax may be paid without penalty under 26 U.S.C. 
5134(c) at any time prior to completion of final action on the claim.

                           Special Tax Returns