[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: 27CFR21.31]

[Page 471]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 21--FORMULAS FOR DENATURED ALCOHOL AND RUM--Table of Contents
 
   Subpart D--Specially Denatured Spirits Formulas and Authorized Uses
 
Sec. 21.31  General.


    (a) Formulas for specially denatured spirits. Alcohol and rum shall 
be specially denatured only in accordance with formulas prescribed in 
this subpart (or in accordance with Sec. 21.5).
    (b) Proof of spirits for denaturation. Alcohol of not less than 185 
proof shall be used in the manufacture of all formulas of specially 
denatured alcohol, unless otherwise specifically stated or unless 
otherwise authorized by the appropriate ATF officer. Rum for 
denaturation shall be of not less than 150 proof and may be denatured 
only in accordance with Formula No. 4.
    (c) Use of Denatured Spirits. Users and manufacturers holding 
approved Forms 5150.19 (formerly 1479-A) covering use in processes or 
manufacture of products no longer authorized for a particular formula 
may continue that use. Pursuant to written application and subject to 
the provisions of 26 U.S.C. Chapter 51, Part 20 of this chapter, and 
this part, the appropriate ATF officer, may authorize the use of any 
formula of specially denatured alcohol or specially denatured rum for 
uses not specifically authorized in this part. The code number before 
each item under ``authorized uses'' shall be used in reporting the use 
of specially denatured alcohol or specially denatured rum.

[T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D. ATF-199, 50 
FR 9183, Mar. 6, 1985]