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Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 17.143: Notice for monthly claims.

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Where this section sits in the code
  1. Title 27—Alcohol, Tobacco Products and Firearms
  2. CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—ALCOHOL
  4. PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
  5. Subpart G—Claims for Drawback

If the manufacturer has notified the appropriate TTB officer, in writing, of an intention to file claims on a monthly basis instead of a quarterly basis, and has filed a bond in compliance with the provisions of this part, claims may be filed monthly instead of quarterly. The election to file monthly claims shall not preclude a manufacturer from filing a single claim covering an entire quarter, or a single claim covering just two months of a quarter, or two claims (one of them covering one month and the other covering two months). An election for the filing of monthly claims may be withdrawn by the manufacturer by filing a notice to that effect, in writing, with the appropriate TTB officer.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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