27 C.F.R. PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart A--GENERAL PROVISIONS
|
|
| Alternate methods or procedures.
|
|
|
|
| OMB control numbers assigned under the Paperwork Reduction Act.
|
|
|
|
| Products manufactured in Puerto Rico or the Virgin Islands.
|
|
|
|
| Delegations of the Administrator.
|
|
Subpart B--DEFINITIONS
Subpart C--SPECIAL TAX
|
|
| Special tax for each place of business.
|
|
|
|
| Time for payment of special tax.
|
|
|
|
| Filing of return and payment of special tax.
|
|
|
|
| Completion of TTB Form 5630.5.
|
|
|
|
| Signature on returns, TTB Form 5630.5.
|
|
|
|
| Requirement for employer identification number.
|
|
|
|
| Application for employer identification number.
|
|
|
|
| Preparation and filing of Form SS-4.
|
|
Subpart D--SPECIAL TAX STAMPS
|
|
| Distribution of stamps for multiple locations.
|
|
|
|
| Correction of errors on stamps.
|
|
|
|
| Lost or destroyed stamps.
|
|
|
|
| Retention of special tax stamps.
|
|
|
|
| Certificates in lieu of lost stamps.
|
|
|
|
| Certificates in lieu of lost stamps.
|
|
|
|
| Formation of partnership or corporation.
|
|
|
|
| Addition or withdrawal of partners.
|
|
|
|
| Absence of liability, refund of special tax.
|
|
|
|
| Time limit for filing refund claim.
|
|
Subpart E--BONDS AND CONSENTS OF SURETIES
|
|
| Bonds obtained from surety companies.
|
|
|
|
| Filing of powers of attorney.
|
|
|
|
| Notice by surety of termination of bond.
|
|
|
|
| Extent of release of surety from liability under bond.
|
|
Subpart F--FORMULAS AND SAMPLES
|
|
| Amended or revised formulas.
|
|
|
|
| Adoption of formulas and processes.
|
|
|
|
| Formulas for intermediate products.
|
|
|
|
| Self-manufactured ingredients treated optionally as unfinished nonbeverage products.
|
|
|
|
| Formulas on TTB Form 5154.1.
|
|
|
|
| U.S.P., N.F., and H.P.U.S. preparations.
|
|
|
|
| Determination of unfitness for beverage purposes.
|
|
|
|
| Use of specially denatured alcohol (S.D.A.).
|
|
|
|
| Compliance with Food and Drug Administration requirements.
|
|
|
|
| Formulas disapproved for drawback.
|
|
Subpart G--CLAIMS FOR DRAWBACK
|
|
| Notice for monthly claims.
|
|
|
|
| Information to be shown by the claim.
|
|
|
|
| Use of distilled spirits.
|
|
|
|
| Spirits contained in intermediate products.
|
|
|
|
| Spirits consumed in manufacturing intermediate products.
|
|
Subpart H--RECORDS
|
|
| Receipt of distilled spirits.
|
|
|
|
| Evidence of taxpayment of distilled spirits.
|
|
|
|
| Receipt of raw ingredients.
|
|
|
|
| Disposition of nonbeverage products.
|
|
|
|
| Transfer of intermediate products.
|
|
Subpart I--MISCELLANEOUS PROVISIONS
|
|
| Exportation of medicinal preparations and flavoring extracts.
|
|
|
|
| Drawback claims by druggists.
|
|
|
|
| Disposition of recovered alcohol and material from which alcohol can be recovered.
|
|
|
|
| Distilled spirits container marks.
|
|
|
|
| Requirements for intermediate products and unfinished nonbeverage products.
|
|
|
|
| Transfer of distilled spirits to other containers.
|
|
|
|
| Discontinuance of business.
|
|
