[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: 27CFR17.76]

[Page 260-261]
 
            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. 17.76  Addition or withdrawal of partners.

    (a) General partners. When a business formed as a partnership, 
subject to special tax, admits one or more new general partners, the new 
partnership shall pay a new special tax in order to

[[Page 261]]

be eligible to receive drawback. Withdrawal of general partners is 
covered by Sec. 17.72(d).
    (b) Limited partners. Changes in the membership of a limited 
partnership requiring amendment of the certificate but not dissolution 
of the partnership are not changes that incur liability to additional 
special tax.