[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: 27CFR17.75]

[Page 260]
 
            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 D--Special Tax Stamps
 
Sec. 17.75  Formation of partnership or corporation.

    If one or more persons who have paid special tax form a partnership 
or corporation, as a separate legal entity, to take over the business of 
manufacturing nonbeverage products, the new firm or corporation shall 
pay a new special tax in order to be eligible to receive drawback.