[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.46]

[Page 761-762]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
                  Subpart D--Administrative Provisions
 
Sec. 40.46  Emergency variations from requirements.

    The Director may approve methods of operation other than as 
specified in this part, where he finds that an emergency exists and the 
proposed variations from the specified requirements are necessary, and 
the proposed variations--
    (a) Will afford the security and protection to the revenue intended 
by the prescribed specifications.
    (b) Will not hinder the effective administration of this part, and
    (c) Will not be contrary to any provision of law.

Variations from requirements granted under this section are conditioned 
on compliance with the procedures, conditions, and limitations set forth 
in the approval of the application. Failure to comply in good faith with 
such procedures, conditions, and limitations shall automatically 
terminate the authority for such variations and the manufacturer 
thereupon shall fully comply with the prescribed requirements of 
regulations from which the variations

[[Page 762]]

were authorized. Authority for any variations may be withdrawn whenever 
in the judgment of the Director the revenue is jeopardized or the 
effective administration of this part is hindered by the continuation of 
such variation. Where a manufacturer desires to employ such variation, 
he shall submit a written application to do so, in triplicate, to the 
regional director (compliance) for transmittal to the Director. The 
application shall describe the proposed variations and set forth the 
reasons therefor. Variations shall not be employed until the application 
has been approved. The manufacturer shall retain, as part of his 
records, any authorization of the Director under this section.