[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: 27CFR17.23]

[Page 318]
 
            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 C_Special Tax
 
Sec.  17.23  Special tax for each place of business.

    Subject to Sec.  17.21(b), a separate special tax shall be paid for 
each place where distilled spirits are used in the manufacture or 
production of nonbeverage products, except for any such place in a tax 
year for which no claim is filed, or no drawback is paid, on spirits 
used at that place.

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-36, 70 
FR 62241, Oct. 31, 2005]

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