§17.21. Registration.
27 C.F.R. § 17.21
Every person claiming drawback under this part must register annually as a nonbeverage domestic drawback claimant. Registration will be accomplished when the claimant submits the first drawback claim for each year along with the supporting data required under subpart G of this part. No registration is required for any year in which the claimant does not file a claim for drawback.
Notes, amendments, and revision history
Source
Source: T.D. TTB-79, 74 FR 37402, July 28, 2009, unless otherwise noted.
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.