Taxpaid Distilled Spirits Used in Manufacturing Products Unfit for Beverage Use (73R-24P)

This final rule amends and recodifies the regulations on taxpaid distilled spirits used to manufacture nonbeverage products. The regulations formerly in 27 CFR part 197 (Drawback on Distilled Spirits Used in Manufacturing Nonbeverage Products) are recodified as a new part, designated 27 CFR part 17. In conjunction with the recodification, a number of changes to the drawback regulations have been made. Further, the regulations formerly in 27 CFR part 170, subpart U (Manufacture and Sale of Certain Compounds, Preparations, and Products Containing Alcohol) have been distributed between 27 CFR part 19 and the new part 17; and conforming amendments have been made in 27 CFR parts 70, 194, and 250. Significant changes from prior regulations are discussed below under SUPPLEMENTARY INFORMATION.