[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: 27CFR22.11]

[Page 521-522]
 
            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 B_Definitions
 
Sec. 22.11  Meaning of terms.


    When used in this part and in forms prescribed under this part, the 
following terms have the meanings given in this section. Words in the 
plural form include the singular, and vice versa, and words importing 
the masculine gender include the feminine. The terms ``includes'' and 
``including'' do not exclude things not enumerated which are in the same 
general class.
    Alcohol. Spirits having a proof of 190[deg] or more when withdrawn 
from bond, including all subsequent dilutions and mixtures thereof, from 
whatever source or by whatever process produced.
    Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.9, Delegation Order--Delegation of the Director's Authorities in 27 
CFR Parts 20, 21 and 22.
    CFR. The Code of Federal Regulations.
    Clinic. When used in this part the term includes veterinary clinics.
    Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the 
Department of the Treasury, Washington, DC.
    Executed under penalties of perjury. Signed with the prescribed 
declaration under the penalties of perjury as provided on or with 
respect to the claim, form, or other document or, where no form of 
declaration is prescribed, with the declaration ``I declare under the 
penalities of perjury that this ---------- (insert type of document, 
such as statement, report, certificate, application, claim, or other 
document), including the documents submitted in support thereof, has 
been examined by me and, to the best of my knowledge and belief, is 
true, correct, and complete.''
    Fiduciary. A guardian, trustee, executor, administrator, receiver, 
conservator, or any person acting in any fiduciary capacity for any 
person.
    Gallon or wine gallon. The liquid measure equivalent to the volume 
of 231 cubic inches.
    Hospital. When used in this part the term includes veterinary 
hospitals.
    Initial order. The first order of tax-free alcohol placed by a 
permittee or Governmental agency with a distilled spirits plant or 
vendor, and, the first order placed following the issuance of an amended 
or corrected permit.
    Liter or litre. A metric unit of capacity equal to 1,000 cubic 
centimeters of alcohol, and equivalent to 33.814 fluid ounces. A liter 
is divided into 1,000 milliliters (ml). The symbol for milliliter or 
milliliters is ``ml''.
    Permit. The document issued under 26 U.S.C. 5271(a), authorizing a 
person to

[[Page 522]]

withdraw tax-free alcohol from the premises of a distilled spirits plant 
and use such alcohol under specified conditions.
    Permittee. Any person holding a permit, on Form 5150.9, issued under 
this part to withdraw and use tax-free alcohol.
    Person. An individual, trust, estate, partnership, association, 
company, or corporation.
    Proof. The ethyl alcohol content of a liquid at 60[deg] Fahrenheit, 
stated as twice the percent of ethyl alcohol by volume.
    Proof gallon. A gallon at 60[deg] Fahrenheit which contains 50 
percent of volume of ethyl alcohol having a specific gravity of 0.7939 
at 60[deg] Fahrenheit referred to water at 60[deg] Fahrenheit as unity, 
or the alcoholic equivalent thereof.
    Restoration. Restoring to the original state of recovered tax-free 
alcohol, including redistillation of the recovered alcohol to 190[deg] 
or more of proof and the removal of foreign materials by redistillation, 
filtration, or other suitable means.
    Secretary. The Secretary of the Treasury or his delegate.
    Spirits or distilled spirits. The substance known as ethyl alcohol, 
ethanol, or spirits of wine, having a proof of 190[deg] or more when 
withdrawn from bond, including all subsequent dilutions and mixtures 
thereof, from whatever source or by whatever process produced.
    This chapter. Title 27, Code of Federal Regulations, Chapter I (27 
CFR Chapter I).
    U.S.C. The United States Code.

[T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. ATF-435, 66 
FR 5475, Jan. 19, 2001]