[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: 27CFR17.53]

[Page 284-285]
 
            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. 17.53  Correction of errors on stamps.

    (a) Single location. On receipt of a special tax stamp, the taxpayer 
shall examine it to ensure that the name and address are correctly 
stated. If an error has been made, the taxpayer shall return the stamp 
to ATF at the address shown thereon, with a statement showing the nature 
of the error and setting forth the proper name or address. On receipt of 
the stamp and statement, the data shall be compared with that on ATF 
Form 5630.5, and if an error on the part of ATF has been made, the stamp 
shall be corrected and returned to the taxpayer. If the Form 5630.5 
agrees with the data on the stamp, the taxpayer shall be required to 
file a new Form 5630.5, designated ``Amended Return,'' disclosing the 
proper name and address.
    (b) Multiple locations. If an error is discovered on a special tax 
stamp obtained under the provisions of Sec. 17.32(b), relating to 
multiple locations, and if the error concerns any of the information 
contained in the attachment to Form 5630.5, the taxpayer shall return 
the stamp, with a statement showing the nature of the error and the 
correct data, to his or her principal office. The data on the stamp 
shall then be compared with the taxpayer's copy of the attachment to 
Form 5630.5, retained at the principal office. If the error is in the 
name and address and was made by

[[Page 285]]

the taxpayer, the taxpayer shall correct the stamp and return it to the 
designated place of business. If the error was made in the attachment to 
Form 5630.5, the taxpayer shall file with ATF an amended Form 5630.5 and 
an amended attachment with a statement showing the error.