[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.51]

[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 NONBEVERAGE PRODUCTS--Table of Contents
 
                      Subpart D_Special Tax Stamps
 
Sec.  17.51  Issuance of stamps.


    (a) Except as otherwise provided in paragraph (b) of this section, 
each manufacturer of nonbeverage products, upon filing a properly 
executed return on TTB Form 5630.5, together with the proper tax payment 
in the applicable full amount due, shall be issued a special tax stamp 
designated ``Manufacturer of Nonbeverage Products.'' This special tax 
stamp shall not be sold or otherwise transferred to another person 
(except as provided in Sec. Sec.  17.71 and 17.72). If the Form 5630.5 
submitted with the tax payment covers multiple locations, the taxpayer 
shall be issued one appropriately designated stamp for each location 
listed in the attachment to Form 5630.5 required by Sec.  17.32(b)(2), 
but showing, as to name and address, only the name of the taxpayer and 
the address of the taxpayer's principal place of business (or principal 
office in the case of a corporate taxpayer).
    (b) During the suspension period described in Sec.  17.21(b) when 
registration is required but no tax is due, a special tax stamp will not 
be issued.

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-36, 70 
FR 62241, Oct. 31, 2005]