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Code of Federal Regulations (Last Updated: April 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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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. |
| Subpart B - Definitions |
| § 17.11 - Meaning of terms. |
| Subpart C - Registration |
| § 17.21 - Registration. |
| § 17.22 - Employer identification number. |
| § 17.23 - Application for employer identification number. |
| § 17.24 - Time for payment of special tax. |
| Special Tax Returns |
| § 17.31 - Filing of return and payment of special tax. |
| § 17.32 - Completion of TTB Form 5630.5. |
| § 17.33 - Signature on returns, TTB Form 5630.5. |
| § 17.34 - Verification of returns. |
| Employer Identification Number |
| § 17.41 - Requirement for employer identification number. |
| § 17.42 - Application for employer identification number. |
| § 17.43 - Preparation and filing of Form SS-4. |
| § 17.2l - Payment of special tax. |
| Subpart D - XXX |
| § 17.51 - Issuance of stamps. |
| § 17.52 - Distribution of stamps for multiple locations. |
| § 17.53 - Correction of errors on stamps. |
| § 17.54 - Lost or destroyed stamps. |
| § 17.55 - Retention of special tax stamps. |
| Change in Name or Style |
| § 17.81 - General. |
| § 17.82 - Change in capital stock. |
| § 17.83 - Sale of stock. |
| Change in Control |
| § 17.71 - General. |
| § 17.72 - Right of succession. |
| § 17.73 - Failure to register. |
| § 17.74 - Certificates in lieu of lost stamps. |
| § 17.75 - Formation of partnership or corporation. |
| § 17.76 - Addition or withdrawal of partners. |
| § 17.77 - Reincorporation. |
| Change in Location |
| § 17.61 - General. |
| § 17.62 - Failure to register. |
| § 17.63 - Certificates in lieu of lost stamps. |
| Refund of Special Tax |
| § 17.91 - Absence of liability, refund of special tax. |
| § 17.92 - Filing of refund claim. |
| § 17.93 - Time limit for filing refund claim. |
| Subpart E - Bonds and Consents of Sureties |
| § 17.101 - Bonds in general. |
| § 17.102 - Amount of bond. |
| § 17.103 - Bonds obtained from surety companies. |
| § 17.104 - Deposit of collateral. |
| § 17.105 - Filing of powers of attorney. |
| § 17.106 - Consents of surety. |
| § 17.107 - Strengthening bonds. |
| § 17.108 - Superseding bonds. |
| Termination of Bonds |
| § 17.111 - General. |
| § 17.112 - Notice by surety of termination of bond. |
| § 17.113 - Extent of release of surety from liability under bond. |
| § 17.114 - Release of collateral. |
| Subpart F - Formulas and Samples |
| § 17.121 - Product formulas. |
| § 17.122 - Amended or revised formulas. |
| § 17.123 - Statement of process. |
| § 17.124 - Samples. |
| § 17.125 - Adoption of formulas and processes. |
| § 17.126 - Formulas for intermediate products. |
| § 17.127 - Self-manufactured ingredients treated optionally as unfinished nonbeverage products. |
| Approval of Formulas |
| § 17.131 - Formulas on TTB Form 5154.1. |
| § 17.132 - U.S.P., N.F., and H.P.U.S. preparations. |
| § 17.133 - Food product formulas. |
| § 17.134 - Determination of unfitness for beverage purposes. |
| § 17.135 - Use of specially denatured alcohol (S.D.A.). |
| § 17.136 - Compliance with Food and Drug Administration requirements. |
| § 17.137 - Formulas disapproved for drawback. |
| Subpart G - Claims for Drawback |
| § 17.141 - Drawback. |
| § 17.142 - Claims. |
| § 17.143 - Notice for monthly claims. |
| § 17.144 - Bond for monthly claims. |
| § 17.145 - Date of filing claim. |
| § 17.146 - Information to be shown by the claim. |
| § 17.147 - Supporting data. |
| § 17.148 - Allowance of claims. |
| Spirits Subject to Drawback |
| § 17.151 - Use of distilled spirits. |
| § 17.152 - Time of use of spirits. |
| § 17.153 - Recovered spirits. |
| § 17.154 - Spirits contained in intermediate products. |
| § 17.155 - Spirits consumed in manufacturing intermediate products. |
| Subpart H - Records |
| § 17.161 - General. |
| § 17.162 - Receipt of distilled spirits. |
| § 17.163 - Evidence of taxpayment of distilled spirits. |
| § 17.164 - Production record. |
| § 17.165 - Receipt of raw ingredients. |
| § 17.166 - Disposition of nonbeverage products. |
| § 17.167 - Inventories. |
| § 17.168 - Recovered spirits. |
| § 17.169 - Transfer of intermediate products. |
| § 17.170 - Retention of records. |
| § 17.171 - Inspection of records. |
| Subpart I - Miscellaneous Provisions |
| § 17.181 - Exportation of medicinal preparations and flavoring extracts. |
| § 17.182 - Drawback claims by druggists. |
| § 17.183 - Disposition of recovered alcohol and material from which alcohol can be recovered. |
| § 17.184 - Distilled spirits container marks. |
| § 17.185 - Requirements for intermediate products and unfinished nonbeverage products. |
| § 17.186 - Transfer of distilled spirits to other containers. |
| § 17.187 - Discontinuance of business. |