[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: 27CFR17.92]

[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. 17.92  Filing of refund claim.

    Claim for refund of special tax must be filed on ATF Form 2635 
(5620.8), Claim--Alcohol, Tobacco and Firearms Taxes. The claim must set 
forth in detail sufficient reasons and supporting facts of the exact 
basis of the claim. The special tax stamp shall be attached to the 
claim.

(68A Stat. 791 (26 U.S.C. 6402))

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. ATF-436, 
66 FR 5471, Jan. 19, 2001]