[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: 27CFR45.21]

[Page 826]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 45--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES--Table of Contents
 
                  Subpart C--Administrative Provisions
 
Sec. 45.21  Alternate methods or procedures.


    A manufacturer, on specific approval by 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. The 
Director may approve an alternate method or procedure, subject to stated 
conditions, when he finds that:
    (a) Good cause has been shown for the use of the alternate method or 
procedure.
    (b) 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
    (c) The alternate method or procedure will not be contrary to any 
provision of law, and will not result in an increase in cost to the 
Government or hinder the effective administration of this part.

No alternate method or procedure relating to the giving of any bond or 
to the assessment, payment, or collection of tax, shall be authorized 
under this section. Where a manufacturer desires to employ an alternate 
method or procedure, the manufacturer must submit a written application 
to the appropriate ATF officer. The application shall specifically 
describe the proposed alternate method or procedure, and shall set forth 
the reasons therefor. Alternate methods or procedures shall not be 
employed until the application has been approved by the appropriate ATF 
officer. The manufacturer shall, during the period of authorization of 
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withdrawn whenever in the judgment of the appropriate ATF officer the 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. The manufacturer shall retain, as part of his records, any 
authorization of the appropriate ATF officer under this section for 
three years following the close of the calendar year in which the 
operation under such authorization is concluded.

[Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001, as amended by 
T.D. ATF-472, 67 FR 8880, Feb. 27, 2002]