[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: 27CFR17.23]

[Page 282]
 
            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 C_Special Tax
 
Sec. 17.23  Special tax for each place of business.

    A separate special tax shall be paid for each place where distilled 
spirits are used in the manufacture or production of nonbeverage 
products, except for any such place in a tax year for which no claim is 
filed, or no drawback is paid, on spirits used at that place.