[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: 27CFR20.48] [Page 463] 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 D_Qualification of Dealers and Users Sec. 20.48 Conditions of permits. (a) Permits to withdraw and deal in or use specially denatured spirits will designate the acts which are permitted, and include any limitations imposed on the performance of these acts. All of the provisions of this part relating to the use, recovery, restoration or redistillation of denatured spirits or articles are considered to be included in the provisions and conditions of the permit, the same as if set out in the permit. (b) An applicant need not have formulas and statements of processes, approved by the appropriate ATF officer, prior to the issuance of a permit by the appropriate ATF officer. (c) A permittee shall not use specially denatured spirits in the manufacture or production of any article unless the appropriate ATF officer has approved the formula on Form 5150.19 or the article is covered by an approved general-use formula.