[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR20.1] [Page 436-438] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM --Table of Contents Subpart A_Scope Sec. 20.1 General. Subpart A_Scope Sec. 20.1 General. 20.2 Territorial extent. 20.3 Related regulations. Subpart B_Definitions 20.11 Meaning of terms. Subpart C_Administrative Provisions Authorities 20.20 Delegations of the Director. 20.21 Forms prescribed. 20.22 Alternate methods or procedures; and emergency variations from requirements. 20.23 Approval of formulas and statements of process. 20.24 Allowance of claims. 20.25 Permits. 20.27 Right of entry and examination. 20.28 Detention of containers. Liability for Tax 20.31 Applicable laws and regulations; persons liable for tax. Marks and Brands 20.33 Time of destruction of marks and brands. Document Requirements 20.36 Execution under penalties of perjury. 20.37 Filing of qualifying documents. Subpart Ca_Special (Occupational) Taxes 20.38 Liability for special tax. 20.38a Special tax returns. 20.39 Employer identification number. Special Tax Stamps 20.40 Issuance, distribution, and examination of special tax stamps. 20.40a Changes in special tax stamps. Subpart D_Qualification of Dealers and Users Application for Permit, Form 5150.22 20.41 Application for industrial alcohol user permit. 20.42 Data for application, Form 5150.22. 20.43 Exceptions to application requirements. 20.44 Disapproval of application. 20.45 Organizational documents. [[Page 437]] Industrial Alcohol User Permit, ATF F 5150.9 20.48 Conditions of permits. 20.49 Duration of permits. 20.50 Correction of permits. 20.51 Suspension or revocation of permits. 20.52 Rules of practice in permit proceedings. 20.53 Powers of attorney. 20.54 Photocopying of permits. 20.55 Posting of permits. Changes After Original Qualification 20.56 Changes affecting applications and permits. 20.57 Automatic termination of permits. 20.58 Adoption of documents by a fiduciary. 20.59 Continuing partnerships. 20.60 Change in name of permittee. 20.61 Change in trade name. 20.62 Change in location. 20.63 Adoption of formulas and statement of process. 20.64 Return of permits. Registry of Stills 20.66 Registry of stills. Permanent Discontinuance of Business 20.68 Notice of permanent discontinuance. Subpart E [Reserved] Subpart F_Formulas and Statements of Process 20.91 Formula. 20.92 Samples. 20.93 Changes to formulas. 20.94 Statement of process. 20.95 Developmental samples of articles. Approval Policies 20.100 General. 20.101 Drafting formulas. 20.102 Bay rum, alcoholado, or alcoholado-type toilet waters. 20.103 Articles made with S.D.A. Formula No. 39-C. 20.104 Residual alcohol in spirit vinegar. General-Use Formulas 20.111 General. 20.112 Special industrial solvents general-use formula. 20.113 Proprietary solvents general-use formula. 20.114 Tobacco flavor general-use formula. 20.115 Ink general-use formula. 20.116 Low alcohol general-use formula. 20.117 Reagent alcohol general-use formula. 20.118 Rubbing alcohol general-use formula. 20.119 Toilet preparations containing not less than 10% essential oils general-use formula. Subpart G_Requirements Relating to Articles 20.131 Scope of subpart. 20.132 General requirements. 20.133 Registration of persons trafficking in articles. 20.134 Labeling. 20.135 State code numbers. 20.136 Labeling regulations of other agencies. 20.137 Penalties. Subpart H_Sale and Use of Completely Denatured Alcohol 20.141 General. 20.142 Records of bulk conveyances. 20.143 Receipt. 20.144 Packages of completely denatured alcohol. 20.145 Encased containers. 20.146 Labels on bulk containers. 20.147 Labels on consumer-size containers. 20.148 Manufacture of articles with completely denatured alcohol. 20.149 Records. Subpart I_Operations by Dealers and Users of Specially Denatured Spirits Obtaining Specially Denatured Spirits 20.161 Withdrawals under permit. 20.162 Regulation of withdrawals. 20.163 Receipt and storage of specially denatured spirits. Premises and Equipment 20.164 Premises. 20.165 Storage facilities. 20.166 Stills and other equipment. 20.167 Recovered and restored denatured spirits tanks. Inventory and Records 20.170 Physical inventory. 20.171 Record of shipment. 20.172 Records. Operations by Dealers 20.175 Shipment for account of another dealer. 20.176 Packaging by a dealer. 20.177 Encased containers. 20.178 Marks and brands on containers of specially denatured spirits. 20.179 Package identification number or serial number. 20.180 Record of packages filled. 20.181 Limitations on shipments. 20.182 Bulk shipments. Operations by Users 20.189 Use of specially denatured spirits. 20.190 Diversion of articles for internal human use or beverage use. [[Page 438]] 20.191 Bulk articles. 20.192 Manufacturing record. Subpart J_Losses 20.201 Liability and responsibility of carrier. 20.202 Losses in transit. 20.203 Losses on premises. 20.204 Incomplete shipments. 20.205 Claims. Subpart K_Recovery of Denatured Alcohol, Specially Denatured Rum, or Articles 20.211 General. 20.212 Deposit in receiving tanks. 20.213 Reuse of recovered spirits. 20.214 Shipment for restoration or redenaturation. 20.215 Shipment of articles and spirits residues for redistillation. 20.216 Record of shipment. Subpart L_Destruction 20.221 General. 20.222 Destruction. Subpart M_Return, Reconsignment and Disposition of Specially Denatured Spirits 20.231 Return. 20.232 Reconsignment in transit. 20.233 Disposition after revocation of permit. 20.234 Disposition on permanent discontinuance of use. 20.235 Disposition to another user. Subpart N_Use of Specially Denatured Spirits by the United States or Government Agency 20.241 General. 20.242 Application and permit, Form 5150.33. 20.243 Procurement of specially denatured spirits. 20.244 Receipt of shipment. 20.245 Discontinuance of use. 20.246 Disposition of specially denatured spirits on discontinuance of use. Subpart O_Samples of Specially Denatured Spirits 20.251 General. 20.252 Samples larger than five gallons. 20.253 Labels for samples. Subpart P_Records and Reports 20.261 Records of completely denatured alcohol. 20.262 Dealer's records of specially denatured spirits. 20.263 User's records of specially denatured spirits. 20.264 User's records and report of products and processes. 20.265 Retention of invoices. 20.266 Time for making entries in records. 20.267 Filing and retaining records. 20.268 Photographic copies of records. Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 7805. Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted. Editorial Note: Nomenclature changes to part 20 appear by T.D. ATF- 235, 66 FR 5473-5475, Jan. 19, 2001 and by T.D. ATF-463 and T.D. ATF- 462, 66 FR 42733, 42736, Aug. 15, 2001. The regulations in this part relate to denatured distilled spirits and cover the procurement, use, disposition, and recovery of denatured alcohol, specially denatured rum, and articles containing denatured spirits.