27 CFR Part 17 - DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS

Authority:

26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

Source:

T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.

Editorial Note:

Nomenclature changes to part 17 appear by T.D. ATF-436, 66 FR 5470, 5471, Jan. 19, 2001.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5010 - Credit for wine content and for flavors content

§ 5111 - Eligibility

§ 5112 - Registration and regulation

§ 5113 - Investigation of claims

§ 5114 - Drawback

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5206 - Containers

§ 5273 - Sale, use, and recovery of denatured distilled spirits

§ 6065 - Verification of returns

§ 6091 - Place for filing returns or other documents