[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.1]

[Page 278-279]
 
            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 A_General Provisions
 
Sec. 17.1  Scope of regulations.




                      Subpart A_General Provisions

Sec.
17.1 Scope of regulations.
17.2 Forms prescribed.
17.3 Alternate methods or procedures.
17.4 OMB control numbers assigned under the Paperwork Reduction Act.
17.5 Products manufactured in Puerto Rico or the Virgin Islands.
17.6 Signature authority.
17.7 Delegations of the Director.

                          Subpart B_Definitions

17.11 Meaning of terms.

                          Subpart C_Special Tax

17.21 Payment of special tax.
17.22 Rate of special tax
17.23 Special tax for each place of business.
17.24 Time for payment of special tax.

                           Special Tax Returns

17.31 Filing of return and payment of special tax.
17.32 Completion of ATF Form 5630.5.
17.33 Signature on returns, ATF Form 5630.5.
17.34 Verification of returns.

                     Employer Identification Number

17.41 Requirement for employer identification number.
17.42 Application for employer identification number.
17.43 Preparation and filing of Form SS-4.

                      Subpart D_Special Tax Stamps

17.51 Issuance of stamps.
17.52 Distribution of stamps for multiple locations.
17.53 Correction of errors on stamps.
17.54 Lost or destroyed stamps.
17.55 Retention of special tax stamps.

                           Change in Location

17.61 General.
17.62 Failure to register.
17.63 Certificates in lieu of lost stamps.

                            Change in Control

17.71 General.
17.72 Right of succession.
17.73 Failure to register.
17.74 Certificates in lieu of lost stamps.
17.75 Formation of partnership or corporation.
17.76 Addition or withdrawal of partners.
17.77 Reincorporation.

                         Change in Name or Style

17.81 General.
17.82 Change in capital stock.
17.83 Sale of stock.

                          Refund of Special Tax

17.91 Absence of liability, refund of special tax.
17.92 Filing of refund claim.
17.93 Time limit for filing refund claim.

                Subpart E_Bonds and Consents of Sureties

17.101 General.
17.102 Amount of bond.
17.103 Bonds obtained from surety companies.
17.104 Deposit of collateral.
17.105 Filing of powers of attorney.
17.106 Consents of surety.
17.107 Strengthening bonds.
17.108 Superseding bonds.

                          Termination of Bonds

17.111 General.
17.112 Notice by surety of termination of bond.
17.113 Extent of release of surety from liability under bond.
17.114 Release of collateral.

                     Subpart F_Formulas and Samples

17.121 Product formulas.
17.122 Amended or revised formulas.
17.123 Statement of process.
17.124 Samples.
17.125 Adoption of formulas and processes.
17.126 Formulas for intermediate products.
17.127 Self-manufactured ingredients treated optionally as unfinished 
          nonbeverage products.

                          Approval of Formulas

17.131 Formulas on ATF Form 5154.1.
17.132 U.S.P., N.F., and H.P.U.S. preparations.
17.133 Food product formulas.
17.134 Determination of unfitness for beverage purposes.
17.135 Use of specially denatured alcohol (S.D.A.).
17.136 Compliance with Food and Drug Administration requirements.
17.137 Formulas disapproved for drawback.

                      Subpart G_Claims for Drawback

17.141 Drawback.
17.142 Claims.
17.143 Notice for monthly claims.
17.144 Bond for monthly claims.
17.145 Date of filing claim.

[[Page 279]]

17.146 Information to be shown by the claim.
17.147 Supporting data.
17.148 Allowance of claims.

                       Spirits Subject to Drawback

17.151 Use of distilled spirits.
17.152 Time of use of spirits.
17.153 Recovered spirits.
17.154 Spirits contained in intermediate products.
17.155 Spirits consumed in manufacturing intermediate products.

                            Subpart H_Records

17.161 General.
17.162 Receipt of distilled spirits.
17.163 Evidence of taxpayment of distilled spirits.
17.164 Production record.
17.165 Receipt of raw ingredients.
17.166 Disposition of nonbeverage products.
17.167 Inventories.
17.168 Recovered spirits.
17.169 Transfer of intermediate products.
17.170 Retention of records.
17.171 Inspection of records.

                   Subpart I_Miscellaneous Provisions

17.181 Exportation of medicinal preparations and flavoring extracts.
17.182 Drawback claims by druggists.
17.183 Disposition of recovered alcohol and material from which alcohol 
          can be recovered.
17.184 Distilled spirits container marks.
17.185 Requirements for intermediate products and unfinished nonbeverage 
          products.
17.186 Transfer of distilled spirits to other containers.
17.187 Discontinuance of business.

    Authority: 26 U.S.C. 5010, 5131-5134, 5143, 5146, 5206, 5273, 6011, 
6065, 6091, 6109, 6151, 6402, 6511, 7011, 7213, 7652, 7805; 31 U.S.C. 
9301, 9303, 9304, 9306.

    Source: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise 
noted.

    Editorial Note: Nomenclature changes to part 17 appear by T.D. ATF-
436, 66 FR 5470, 5471, Jan. 19, 2001.



    The regulations in this part apply to the manufacture of medicines, 
medicinal preparations, food products, flavors, flavoring extracts, and 
perfume that are unfit for beverage use and are made with taxpaid 
distilled spirits. The regulations cover the following topics: obtaining 
drawback of internal revenue tax on distilled spirits used in the 
manufacture of nonbeverage products; the payment of special 
(occupational) taxes in order to be eligible to receive drawback; and 
bonds, claims, formulas and samples, losses, and records to be kept 
pertaining to the manufacture of nonbeverage products.