[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: 27CFR19.73]

[Page 336]
 
            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. 19.73  Emergency variations from requirements.

    The regional director (compliance) may approve construction, 
equipment, and 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 provisions of law.

Variations from requirements granted under this paragraph are 
conditioned on compliance with the procedures, conditions, and 
limitations with respect thereto 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 proprietor thereupon shall fully comply with 
the prescribed requirements of regulations from which the variations 
were authorized. Authority for any variation may be withdrawn whenever 
in the judgement of the regional director (compliance) the revenue is 
jeopardized or the effective administration of this part is hindered by 
the continuation of such variation. Where the proprietor desires to 
employ such variation, he shall submit a written application to do so to 
the regional director (compliance). The application shall describe the 
proposed variations and set forth the reasons therefor. Variations shall 
not be employed until the application has been approved.

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