[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: 27CFR17.62]

[Page 268]
 
            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. 17.62  Failure to register.

    A manufacturer who fails to register a change of location with ATF, 
as required by Sec. 17.61, shall pay a new special tax for the new 
location if a claim for drawback is filed on distilled spirits used at 
the new location during the tax year for which the original special tax 
was paid.