[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: 27CFR17.71]

[Page 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. 17.71  General.

    Certain persons, other than the person who paid the special tax, may 
qualify for succession to the same privileges granted by law to the 
taxpayer, to cover the remainder of the tax year for which the special 
tax was paid. Those who may qualify are specified in Sec. 17.72. To 
secure these privileges, the successor or successors shall file with 
ATF, within 90 days after the date on which the successor or successors 
assume control, a return on ATF Form 5630.5, showing the basis of the 
succession.