[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: 27CFR17.51]

[Page 284]
 
            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 Sec. Sec. 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).