[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: 27CFR17.2l]

[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. 17.2l  Payment of special tax.


    Each person who uses taxpaid distilled spirits in the manufacture or 
production of nonbeverage products shall pay special tax as specified in 
Sec. 17.22 in order to be eligible to receive drawback on the spirits 
so used. Special tax shall be paid for each tax year during which 
spirits were used in the manufacture of a product covered by a drawback 
claim. If a claim is filed covering taxpaid distilled spirits used 
during the preceding tax year, and special tax has not been paid for the 
preceding tax year, then special tax for the preceding tax year shall be 
paid. Regardless of the portion of a tax year covered by a claim, the 
full annual special tax shall be paid. The manufacturer is not required 
to pay the special tax if drawback is not claimed.