[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: 27CFR17.91]

[Page 286]
 
            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. 17.91  Absence of liability, refund of special tax.

    The special tax paid may be refunded if it is established that the 
taxpayer did not file a claim for drawback for the period covered by the 
special tax stamp. If a claim for drawback is filed, the special tax may 
be refunded if no drawback is paid or allowed for the period covered by 
the stamp.