[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: 27CFR22.1]

[Page 519-521]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 22_DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                             Subpart A_Scope
 
Sec. 22.1  General.




                             Subpart A_Scope

Sec.
22.1 General.
22.2 Territorial extent.
22.3 Related regulations.

                          Subpart B_Definitions

22.11 Meaning of terms.

                   Subpart C_Administrative Provisions

                               Authorities

22.20 Delegations of the Director.
22.21 Forms prescribed.
22.22 Alternate methods or procedures; and emergency variations from 
          requirements.
22.23 Allowance of claims.
22.24 Permits.
22.25 Right of entry and examination.
22.26 Detention of containers.

                            Liability for Tax

22.31 Persons liable for tax.

                     Destruction of Marks and Brands

22.33 Time of destruction of marks and brands.

                          Document Requirements

22.35 Execution under penalties of perjury.
22.36 Filing of qualifying documents.

                 Subpart Ca_Special (Occupational) Taxes

22.37 Liability for special tax.

[[Page 520]]

22.38 Special tax returns.
22.38a Employer identification number.

                           Special Tax Stamps

22.39 Issuance, distribution, and examination of special tax stamps.
22.40 Changes in special tax stamps.

                         Subpart D_Qualification

                  Application for Permit, Form 5150.22

22.41 Application for industrial alcohol user permit.
22.42 Data for application, Form 5150.22.
22.43 Exceptions to application requirements.
22.44 Disapproval of application.
22.45 Organizational documents.

              Industrial Alcohol User Permit, ATF F 5150.9

22.48 Conditions of permits.
22.49 Duration of permits.
22.50 Correction of permits.
22.51 Suspension or revocation of permits.
22.52 Rules of practice in permit proceedings.
22.53 Powers of attorney.
22.54 Photocopying of permits.
22.55 Posting of permits.

                  Changes After Original Qualification

22.57 Changes affecting applications and permits.
22.58 Automatic termination of permits.
22.59 Adoption of documents by a fiduciary.
22.60 Continuing partnerships.
22.61 Change in name of permittee.
22.62 Change in trade name.
22.63 Change in location.
22.64 Return of permits.

                           Registry of Stills

22.66 Registry of stills.

           Permanent Discontinuance of Use of Tax-Free Alcohol

22.68 Notice of permanent discontinuance.

Subpart E [Reserved]

                    Subpart F_Premises and Equipment

22.91 Premises.
22.92 Storage facilities.
22.93 Equipment for recovery and restoration of tax-free alcohol.

                    Subpart G_Use of Tax-Free Alcohol

22.101 Authorized uses.
22.102 Prohibited uses.
22.103 States and the District of Columbia.
22.104 Educational organizations, colleges of learning, and scientific 
          universities.
22.105 Hospitals, blood banks, and sanitariums.
22.106 Clinics.
22.107 Pathological laboratories.
22.108 Other laboratories.

          Subpart H_Withdrawal and Receipt of Tax-Free Alcohol

22.111 Withdrawals under permit.
22.112 Regulation of withdrawals.
22.113 Receipt of tax-free alcohol.
22.114 Alcohol received from the General Services Administration.

                            Subpart I_Losses

22.121 Liability and responsibility of carriers.
22.122 Losses in transit.
22.123 Losses on premises.
22.124 Incomplete shipments.
22.125 Claims.

                 Subpart J_Recovery of Tax-Free Alcohol

22.131 General.
22.132 Deposit in storage tanks.
22.133 Shipment for redistillation.
22.134 Records of shipment.

                          Subpart K_Destruction

22.141 General.
22.142 Destruction.

Subpart L_Return, Reconsignment and Disposition of Tax-Free or Recovered 
                                 Alcohol

22.151 Return.
22.152 Reconsignment in transit.
22.153 Disposition after revocation of permit.
22.154 Disposition on permanent discontinuance of use.
22.155 Emergency disposition to another permittee.

                    Subpart M_Records of Transactions

22.161 Records.
22.162 Inventories.
22.163 Time for making entries.
22.164 Filing and retention of records.
22.165 Photographic copies of records.

  Subpart N_Use of Tax-Free Spirits by the United States or Government 
                                 Agency

22.171 General.
22.172 Application and permit, Form 5150.33.
22.173 Procurement of tax-free spirits.
22.174 Receipt of shipment.
22.175 Discontinuance of use.
22.176 Disposition of excess spirits.

    Authority: 26 U.S.C. 5001, 5121, 5142, 5143, 5146, 5206, 5214, 5271-
5276, 5311, 5552, 5555, 6056,

[[Page 521]]

6061, 6065, 6109, 6151, 6806, 7011, 7805; 31 U.S.C. 9304, 9306.

    Source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise 
noted.

    Editorial Note: Nomenclature changes to part 22 appear by T.D. ATF-
435, 66 FR 5476, Jan. 19, 2001 and T.D. ATF-463 and T.D. ATF-462, 66 FR 
42733, 42736, Aug. 15, 2001.



    The regulations in this part relate to tax-free alcohol and cover 
the procurement, storage, use, and recovery of tax-free alcohol.