[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: 27CFR17.2l]

[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. 17.2l  Payment of special tax.


    Each person who uses taxpaid distilled spirits in the manufacture or 
production of nonbeverage products shall pay special tax as specified in 
Sec. 17.22 in order to be eligible to receive drawback on the spirits so 
used. Special tax shall be paid for each tax year during which spirits 
were used in the manufacture of a product covered by a drawback claim. 
If a claim is filed covering taxpaid distilled spirits used during the 
preceding tax year, and special tax has not been paid for the preceding 
tax year, then special tax for the preceding tax year shall be paid. 
Regardless of the portion of a tax year covered by a claim, the full 
annual special tax shall be paid. The manufacturer is not required to 
pay the special tax if drawback is not claimed.