Regulations last checked for updates: Nov 24, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All TitlesTitle 27Chapter IPart 17Subpart G - Subpart G—Claims for Drawback
View all text of Subpart G [§ 17.141 - § 17.155]
§ 17.154 - Spirits contained in intermediate products.

Spirits contained in an intermediate product are not subject to drawback until that intermediate product is used in the manufacture of a nonbeverage product.

authority: 26 U.S.C. 5010,5111,5123,5206,5273,6065,6091,6109,7213,7652,7805; 31 U.S.C. 9301,9303,9304,9306
source: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.
cite as: 27 CFR 17.154
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