[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: 27CFR17.76]

[Page 323]
 
            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.  17.76  Addition or withdrawal of partners.

    (a) General partners. When a business formed as a partnership, 
subject to the filing of a special tax return, admits one or more new 
general partners, the new partnership shall file a new special tax 
return and pay a new special tax in order to be eligible to receive 
drawback (in the case of claims covering spirits used during the 
suspension period described in Sec.  17.21(b), the rate of special tax 
is zero). Withdrawal of general partners is covered by Sec.  17.72(d).
    (b) Limited partners. Changes in the membership of a limited 
partnership requiring amendment of the certificate but not dissolution 
of the partnership are not changes that incur liability to additional 
special tax or that require the filing of a new special tax return.

[T.D. TTB-36, 70 FR 62242, Oct. 31, 2005]