[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: 27CFR19.62]

[Page 333]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 19_DISTILLED SPIRITS PLANTS--Table of Contents
 
          Subpart D_Administrative and Miscellaneous Provisions
 
Sec. 19.62  Alternate methods or procedures.

    The proprietor, on specific approval by the Director as provided in 
this paragraph, 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 prescibed 
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 paragraph. Where the proprietor desires to employ an alternate 
method or procedure, he shall submit a written application to do so to 
the regional director (compliance), for transmittal to the Director. 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 Director. The proprietor 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procedure may be withdrawn whenever in the judgment of the Director the 
revenue is jeopardized or the effective administration of this part is 
hindered by the continuation of such authorization. As used in this 
paragraph, alternate methods or procedures shall include alternate 
construction or equipment.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1353, as amended, 1395, as amended 
(26 U.S.C. 5178, 5552))