[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: 27CFR17.6]

[Page 255]
 
            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 A--General Provisions
 
Sec. 17.6  Signature authority.

    No claim, bond, tax return, or other required document executed by a 
person as an agent or representative is acceptable unless a power of 
attorney or other proper notification of signature authority has been 
filed with the ATF office where the required document must be filed. The 
appropriate ATF officer with whom the claim or other required document 
is filed may, when he or she considers it necessary, require additional 
evidence of the authority of the agent or representative to execute the 
document. Except as otherwise provided by this part, powers of attorney 
shall be filed on ATF Form 1534 (5000.8), Power of Attorney. 
Notification of signature authority of partners, officers, or employees 
may be given by filing a copy of corporate or partnership documents, 
minutes of a meeting of the board of directors, etc. For corporate 
officers or employees, ATF Form 5100.1, Signing Authority for Corporate 
Officials, may be used. For additional provisions regarding powers of 
attorney, see Sec. 17.105 and 26 CFR part 601, subpart E.

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