27 CFR §17.146

1. (a)[Reserved]
2. (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.
3. (c)That the distilled spirits on which the drawback is claimed were used in the manufacture of nonbeverage products.
4. (d)Whether the nonbeverage products were manufactured in compliance with quantitative formulas approved under subpart F of this part. (If not, attach explanation.)
5. (e)That the data submitted in support of the claim are correct.