[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.1]

[Page 315]
 
            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 
 
                      Subpart A_General Provisions
 
Sec.  17.1  Scope of regulations.


    The regulations in this part apply to the manufacture of medicines, 
medicinal preparations, food products, flavors, flavoring extracts, and 
perfume that are unfit for beverage use and are made with taxpaid 
distilled spirits. The regulations cover the following topics: obtaining 
drawback of internal revenue tax on distilled spirits used in the 
manufacture of nonbeverage products; the payment of special 
(occupational) taxes in order to be eligible to receive drawback; and 
bonds, claims, formulas and samples, losses, and records to be kept 
pertaining to the manufacture of nonbeverage products.