[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: 27CFR24.22]

[Page 528-529]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 24--WINE--Table of Contents
 
         Subpart C--Administrative and Miscellaneous Provisions
 
Sec. 24.22  Alternate method or procedure.

    (a) General. The proprietor, on specific approval of the appropriate 
ATF officer as provided in this section, may use an alternate method or 
procedure in lieu of a method or procedure specifically prescribed in 
this part. As used in this section, an alternate method or procedure 
also includes alternate construction or equipment. No alternate method 
or procedure relating to the giving of any bond or to the assessment, 
payment, or collection of tax, will be authorized under this section. 
The appropriate ATF officer may approve an alternate method or 
procedure, subject to stated conditions, when in the judgment of the 
appropriate ATF officer:
    (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 specifically prescribed 
method or procedure, and affords equivalent security to the revenue; and
    (3) The alternate method or procedure will not be contrary to any 
provision of law, will not result in an increase in cost to the 
Government, and

[[Page 529]]

will not hinder the effective administration of this part.
    (b) Application. The proprietor who desires to employ an alternate 
method or procedure shall submit a written application to the 
appropriate ATF officer. The application will specifically describe the 
proposed alternate method or procedure, and will set forth the reasons 
therefor. Alternate methods or procedures will not be employed until the 
application is approved by the appropriate ATF officer.
    (c) Conditions. The proprietor shall, during the period of 
authorization for an alternate method or procedure, comply with the 
terms of the approved application. Authorization for any alternate 
method or procedure may be withdrawn whenever in the judgment of the 
appropriate ATF officer the revenue is jeopardized or the effective 
administration of this part is hindered by the continuation of the 
authorization. (Sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 
U.S.C. 5556))

(Approved by the Office of Management and Budget under control number 
1512-0292)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13683, 13684, Mar. 22, 1999]