TITLE 19 - CUSTOMS DUTIES

CHAPTER I - BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

PART 191 - DRAWBACK

subpart j - INTERNAL REVENUE TAX ON FLAVORING EXTRACTS AND MEDICINAL OR TOILET PREPARATIONS (INCLUDING PERFUMERY) MANUFACTURED FROM DOMESTIC TAX - PAID ALCOHOL

191.106 - Amount of drawback.

  (a) Claim filed with Bureau of Alcohol, Tobacco and Firearms. If the declaration required by 191.103 of this subpart shows that a claim has been or will be filed with the Bureau of Alcohol, Tobacco and Firearms for domestic drawback, drawback under 313(d) of the Act, as amended (19 U.S.C. 1313(d)), shall be limited to the difference between the amount of tax paid and the amount of domestic drawback claimed.

  (b) Claim not filed with Bureau of Alcohol, Tobacco and Firearms. If the declaration and verified statement required by 191.103 show that no claim has been or will be filed by the manufacturer with the Bureau of Alcohol, Tobacco and Firearms for domestic drawback, the drawback shall be the full amount of the tax on the alcohol used.

  (c) No deduction of 1 percent. No deduction of 1 percent shall be made in drawback claims under 313(d) of the Act, as amended (19 U.S.C. 1313(d)).

  (d) Payment. The drawback due shall be paid in accordance with 191.81(f) of this part.