27 C.F.R. Subpart A—General Provisions
Title 27 - Alcohol, Tobacco Products and Firearms
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. (a) The appropriate TTB officer is authorized to prescribe all forms, including bonds and records, required by this part. All of the information called for in each form shall be furnished as indicated by the headings on the form and the instructions on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part. The form will be filed in accordance with the instructions for the form. (b) Forms prescribed by this part are available for printing through the TTB Web site (http://www.ttb.gov) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 1516, Cincinnati, OH 45202. [T.D. ATF–379, 61 FR 31412, June 20, 1996, as amended by T.D. ATF–436, 66 FR 5470, Jan. 19, 2001; T.D. TTB–44, 71 FR 16925, Apr. 4, 2006] (a) General. The appropriate TTB officer may approve the use of an alternate method or procedure in lieu of a method or procedure prescribed in this part if he or she finds that— (1) Good cause has been shown for the use of the alternate method or procedure; (2) The alternate method or procedure is within the purpose of, and consistent with the effect intended by, the method or procedure prescribed by this part, and affords equivalent security to the revenue; and (3) The alternate method or procedure will not be contrary to any provision of law, and will not result in any increase in cost to the Government or hinder the effective administration of this part. (b) Application. A letter of application to employ an alternate method or procedure must be submitted to the appropriate TTB officer. The application shall specifically describe the proposed alternate method or procedure, and shall set forth the reasons therefor. (c) Approval. No alternate method or procedure shall be employed until the application has been approved by the appropriate TTB officer. The appropriate TTB officer shall not approve any alternate method relating to the giving of any bond or to the assessment, payment, or collection of any tax. The manufacturer shall, during the period of authorization, comply with the terms of the approved application and with any conditions thereto stated by the appropriate TTB officer in the approval. Authorization for any alternate method or procedure may be withdrawn by written notice from the Administrator whenever in his or her judgment the revenue is jeopardized, the effective administration of this part is hindered, or good cause for the authorization no longer exists. The manufacturer shall retain, in the records required by §17.170, any authorization given by the appropriate TTB officer under this section. [T.D. ATF–379, 61 FR 31412, June 20, 1996, as amended by T.D. ATF–436, 66 FR 5470, Jan. 19, 2001] (a) Purpose. This section collects and displays the control numbers assigned to the information collection requirements of this part by the Office of Management and Budget under the Paperwork Reduction Act of 1980, Public Law 96–511. (b) OMB control number 1512–0078. OMB control number 1512–0078 is assigned to the following section in this part: §17.106. (c) OMB control number 1512–0079. OMB control number 1512–0079 is assigned to the following sections in this part: §§17.6 and 17.105. (d) OMB control number 1512–0095. OMB control number 1512–0095 is assigned to the following sections in this part: §§17.121, 17.126, 17.127, 17.132, and 17.136. (e) OMB control number 1512–0141. OMB control number 1512–0141 is assigned to the following sections in this part: §§17.92, 17.93, 17.142, 17.145, and 17.146. (f) OMB control number 1512–0188. OMB control number 1512–0188 is assigned to the following section in this part: §17.6. (g) OMB control number 1512–0378. OMB control number 1512–0378 is assigned to the following sections in this part: §§17.3, 17.54, 17.111, 17.112, 17.122, 17.123, 17.124, 17.125, 17.143, 17.168(a), 17.183, and 17.187. (h) OMB control number 1512–0379. OMB control number 1512–0379 is assigned to the following sections in this part: §§17.161, 17.162, 17.163, 17.164, 17.165, 17.166, 17.167, 17.168(b), 17.169, 17.170, 17.182, and 17.186. (i) OMB control number 1512–0472. OMB control number 1512–0472 is assigned to the following sections in this part: §§17.31, 17.32, 17.33, 17.34, 17.41, 17.53, 17.61, 17.63, 17.71, and 17.74. (j) OMB control number 1512–0492. OMB control number 1512–0492 is assigned to the following sections in this part: §§17.42, 17.43, 17.52, and 17.55. (k) OMB control number 1512–0500. OMB control number 1512–0500 is assigned to the following sections in this part: §§17.31, 17.32, 17.33, 17.34, 17.41, and 17.53. (l) OMB control number 1512–0514. OMB control number 1512–0514 is assigned to the following sections in this part: §§17.147 and 17.182. For additional provisions regarding drawback on distilled spirits contained in medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume which are unfit for beverage purposes and which are brought into the United States from Puerto Rico or the U.S. Virgin Islands, see part 26, subparts I and Ob, of this chapter. [T.D. ATF–436, 66 FR 5470, 5471, Jan. 19, 2001, as amended by T.D. ATF–459, 66 FR 38549, July 25, 2001] No claim, bond, tax return, or other required document executed by a person as an agent or representative is acceptable unless a power of attorney or other proper notification of signature authority has been filed with the TTB office where the required document must be filed. The appropriate TTB officer with whom the claim or other required document is filed may, when he or she considers it necessary, require additional evidence of the authority of the agent or representative to execute the document. Except as otherwise provided by this part, powers of attorney shall be filed on TTB Form 1534 (5000.8), Power of Attorney. Notification of signature authority of partners, officers, or employees may be given by filing a copy of corporate or partnership documents, minutes of a meeting of the board of directors, etc. For corporate officers or employees, TTB Form 5100.1, Signing Authority for Corporate Officials, may be used. For additional provisions regarding powers of attorney, see §17.105 and 26 CFR part 601, subpart E. The regulatory authorities of the Administrator contained in this part are delegated to appropriate TTB officers. These TTB officers are specified in TTB Order 1135.17, Delegation of the Administrator's Authorities in 27 CFR Part 17, Drawback on Taxpaid Distilled Spirits Used in Manufacturing Nonbeverage Products. You may obtain a copy of this order by accessing the TTB Web site (http://www.ttb.gov) or by mailing a request to the Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, 550 Main Street, Room 1516, Cincinnati, OH 45202. [T.D. ATF–436, 66 FR 5470, Jan. 19, 2001, as amended by T.D. TTB–44, 71 FR 16926, Apr. 4, 2006]
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart A—General Provisions
§ 17.1 Scope of regulations.
§ 17.2 Forms prescribed.
§ 17.3 Alternate methods or procedures.
§ 17.4 OMB control numbers assigned under the Paperwork Reduction Act.
§ 17.5 Products manufactured in Puerto Rico or the Virgin Islands.
§ 17.6 Signature authority.
§ 17.7 Delegations of the Administrator.
