[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: 27CFR26.50a]

[Page 695-696]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 26_LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
--Table of Contents
 
            Subpart D_Formulas for Products From Puerto Rico
 
Sec. 26.50a  Verification of eligible flavors.

    (a) Any person who, after December 1, 1990, ships to the United 
States any distilled spirits on which the tax has been or is to be paid 
or determined at an effective tax rate based in part on the alcohol 
content derived from any eligible flavor not previously approved on ATF 
Form 5530.5 (1678) or 5150.19 shall, before the first tax determination 
at that rate, request and receive a statement of eligibility for each 
flavor to be used in the computation of the effective tax rate.
    (b) To receive a statement of eligibility, the person shipping the 
distilled spirits shall submit to the ATF National Laboratory, 1401 
Research Boulevard, Rockville, MD 20850, the following:
    (1) An 8-ounce sample; and

[[Page 696]]

    (2) A statement of composition using ATF Form 5154.1 or a letterhead 
request that lists the--
    (i) Name and percentage of alcohol by volume of the flavor; and
    (ii) Name and quantity of each ingredient used in the manufacture of 
the flavor.

(Approved by the Office of Management and Budget under control number 
1512-0203)

(Act of August 16, 1954, Pub. L. 591, 68A Stat. 907, as amended (26 
U.S.C. 7652); Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended (26 
U.S.C. 5001); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 
U.S.C. 5010))

[T.D. ATF-297, 55 FR 18066, Apr. 30, 1990, as amended by T.D. ATF-451, 
66 FR 21669, May 1, 2001]