[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: 27CFR17.33]

[Page 258]
 
            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. 17.33  Signature on returns, ATF Form 5630.5.

    The return of an individual proprietor shall be signed by the 
proprietor; the return of a partnership shall be signed by a general 
partner; and the return of a corporation shall be signed by a corporate 
officer. All signatures must be original; photocopies are not 
acceptable. In each case, the person signing the return shall designate 
his or her capacity, as ``individual owner,'' ``member of partnership,'' 
or, in the case of a corporation, the title of the officer. Receivers, 
trustees, assignees, executors, administrators, and other legal 
representatives who continue the business of a bankrupt, insolvent, 
deceased person, etc., shall indicate the fiduciary capacity in which 
they act.