[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: 27CFR17.41]

[Page 320]
 
            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.  17.41  Requirement for employer identification number.

    The employer identification number (defined in 26 CFR 301.7701-12) 
of the taxpayer who has been assigned such a number shall be shown on 
each special tax return (TTB Form 5630.5), including amended returns 
filed under this subpart. Failure of the taxpayer to include the 
employer identification number on Form 5630.5 may result in assertion 
and collection of the penalty specified in Sec.  70.113 of this chapter.

(Secs. 1(a), (b), Pub. L. 87-397, 75 Stat. 828 (26 U.S.C. 6109, 6723))