[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: 27CFR17.73]

[Page 322]
 
            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 D_Special Tax Stamps
 
Sec.  17.73  Failure to register.

    Except in the case of claims covering spirits used during the 
suspension period described in Sec.  17.21(b) when the special tax rate 
is zero, a person eligible for succession to the privileges of a 
taxpayer, in accordance with Sec. Sec.  17.71 and 17.72, who fails to 
register the succession with TTB, as required by Sec.  17.71, shall pay 
a new special tax if a claim for drawback is filed on distilled spirits 
used by the successor during the tax year for which the original special 
tax was paid.

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-36, 70 
FR 62242, Oct. 31, 2005]