§ 27.256. Foreign producer ownership information.
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/us/cfr/t27/s§ 27.256·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)When required. A foreign producer must provide, as part of the registration required by § 27.254, the identifying information set forth in paragraph
(b)of this section only when one or more of the individuals or entities holding an ownership interest in the foreign producer of 10 percent or more also holds an ownership interest in any distilled spirits operation, winery, or brewery in the United States or in any other foreign producer that has assigned or will assign CBMA tax benefits for any calendar year in which the registering foreign producer also assigns such benefits. Otherwise, the foreign producer must only certify that this scenario does not apply.
(b)Identifying information---(1) Individual owner. For each individual holding an ownership interest of 10 percent or more in the foreign producer, the foreign producer must provide the following information when required by paragraph
(a)of this section:
(i)The name, address, and phone number of the individual.
(ii)\[Reserved\]
(2)Other entity. For each entity (other than an individual) holding an ownership interest of 10 percent or more in the foreign producer, the foreign producer must provide the following information when required by paragraph
(a)of this section:
(i)The name, address, and phone number of the entity;
(ii)If the entity is a U.S. entity, and if the entity has such a number, the entity's Employer Identification Number issued by the U.S. Internal Revenue Service; and
(iii)If the entity is a foreign entity, and if the entity has such a number, the Dun Bradstreet Data Universal Numbering System number of the entity.
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§ 27.256
Foreign producer ownership information.
Fed. Reg.×2
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