---
kind: "section"
citation: "27 C.F.R. § 17.146"
title: "27"
number: "17.146"
heading: "Information to be shown by the claim."
url: "https://uscodex.org/cfr/27/17.146"
---

# §17.146. Information to be shown by the claim.


The claim shall show the following:

- (a) [Reserved]
- (b) That the distilled spirits on which drawback is claimed were fully taxpaid or tax-determined at the effective tax rate applicable to the distilled spirits.
- (c) That the distilled spirits on which the drawback is claimed were used in the manufacture of nonbeverage products.
- (d) Whether the nonbeverage products were manufactured in compliance with quantitative formulas approved under [subpart F](/cfr/27/subpartF.md) of this part. (If not, attach explanation.)
- (e) **That the data submitted in support of the claim are correct.**

## Notes

### Amendments

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-79, 74 FR 37402, July 28, 2009]

### Authority

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

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

### Amendments

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. TTB-79, 74 FR 37402, July 28, 2009]