[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: 27CFR17.73]

[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. 17.73  Failure to register.

    A person eligible for succession to the privileges of a taxpayer, in 
accordance with Sec. Sec. 17.71 and 17.72, who fails to register the 
succession with ATF, as required by Sec. 17.71, shall pay a new special 
tax if a claim for drawback is filed on distilled spirits used by the 
successor during the tax year for which the original special tax was 
paid.

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