[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR18.13]

[Page 304]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 18_PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE--Table of Contents
 
          Subpart C_Administrative and Miscellaneous Provisions
 
Sec. 18.13  Alternate methods or procedures.

    (a) General. The proprietor, on specific approval by the appropriate 
ATF officer, may use an alternate method or procedure in lieu of a 
method or procedure specifically prescribed in this part. The 
appropriate ATF officer may approve an alternate method or procedure, 
subject to stated conditions, when he finds that:
    (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, and will not result in an increase in cost to the 
Government or hinder the effective administration of this part.
    (b) Application. A 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 set forth the reasons 
therefor. Alternate methods or procedures may not be employed until the 
application has been approved by the appropriate ATF officer. 
Authorization for any alternate method or procedure may be withdrawn 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.

(Approved by the Office of Management and Budget under control number 
1512-0046)

[T.D. ATF-104, 47 FR 23921, June 2, 1982, as amended by T.D. ATF-381, 61 
FR 37003, July 16, 1996; T.D. ATF-436, 66 FR 5471, Jan. 19, 2001]