[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.51]

[Page 267]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, 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. 17.51  Issuance of stamps.


    Each manufacturer of nonbeverage products, upon filing a properly 
executed return on ATF Form 5630.5, together with the proper tax payment 
in the full amount due, shall be issued a special tax stamp designated 
``Manufacturer of Nonbeverage Products.'' This special tax stamp shall 
not be sold or otherwise transferred to another person (except as 
provided in Secs. 17.71 and 17.72). If the Form 5630.5 submitted with 
the tax payment covers multiple locations, the taxpayer shall be issued 
one appropriately designated stamp for each location listed in the 
attachment to Form 5630.5 required by Sec. 17.32(b)(2), but showing, as 
to name and address, only the name of the taxpayer and the address of 
the taxpayer's principal place of business (or principal office in the 
case of a corporate taxpayer).