[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR17.3]

[Page 254-255]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 17--DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 17.3  Alternate methods or procedures.

    (a) General. The appropriate ATF officer may approve the use of an 
alternate method or procedure in lieu of a method or procedure 
prescribed in this part if he or she finds that--
    (1) Good cause has been shown for the use of the alternate method or 
procedure;
    (2) The alternate method or procedure is within the purpose of, and 
consistent with the effect intended by, the method or procedure 
prescribed by this part, and affords equivalent security to the revenue; 
and
    (3) The alternate method or procedure will not be contrary to any 
provision of law, and will not result in any increase in cost to the 
Government or hinder the effective administration of this part.
    (b) Application. A letter of application to employ an alternate 
method or procedure must be submitted to the appropriate ATF officer. 
The application shall specifically describe the proposed alternate 
method or procedure, and shall set forth the reasons therefor.
    (c) Approval. No alternate method or procedure shall be employed 
until the application has been approved by the appropriate ATF officer. 
The appropriate ATF officer shall not approve any alternate method 
relating to the giving of any bond or to the assessment, payment, or 
collection of any tax. The manufacturer shall, during the period of 
authorization, comply with the terms of the approved application and 
with any conditions thereto stated by the appropriate ATF officer in the 
approval. Authorization for any alternate method or procedure may be 
withdrawn by written notice from the Director whenever in his or her 
judgment the revenue is jeopardized, the effective administration of 
this part is hindered, or good cause for the authorization no longer 
exists. The manufacturer shall retain, in the records required by 
Sec. 17.170, any authorization

[[Page 255]]

given by the appropriate ATF officer under this section.

[T.D. ATF-379, 61 FR 31412, June 20, 1996, as amended by T.D. ATF-436, 
66 FR 5470, Jan. 19, 2001]