[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: 27CFR40.45]

[Page 832]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 40_MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
--Table of Contents
 
                   Subpart D_Administrative Provisions
 
Sec. 40.45  Alternate methods or procedures.

    A manufacturer of tobacco products, on specific approval by the 
Director as provided in this section, may use an alternate method or 
procedure in lieu of a method or procedure specifically prescribed in 
this part. The Director may approve an alternate method or procedure, 
subject to stated conditions, when he finds that--
    (a) Good cause has been shown for the use of the alternate method or 
procedure,
    (b) The alternate method or procedure is within the purpose of, and 
consistent with the effect intended by, the specifically prescribed 
method or procedure, and affords equivalent security to the revenue, and
    (c) The alternate method or procedure will not be contrary to any 
provision of law, and will not result in an increase in cost to the 
Government or hinder the effective administration of this part.

No alternate method or procedure relating to the giving of any bond or 
to the assessment, payment, or collection of tax, shall be authorized 
under this section. Where a manufacturer desires to employ an alternate 
method or procedure, he shall submit a written application to do so, in 
triplicate, to the regional director (compliance) for transmittal to the 
Director. The application shall specifically describe the proposed 
alternate method or procedure, and shall set forth the reasons therefor. 
Alternate methods or procedures shall not be employed until the 
application has been approved by the Director. The manufacturer shall, 
during the period of authorization of an alternate method or procedure, 
comply with the terms of the approved application. Authorization for any 
alternate method or procedure may be withdrawn whenever in the judgment 
of the Director the revenue is jeopardized or the effective 
administration of this part is hindered. The manufacturer shall retain, 
as part of his records, any authorization of the Director under this 
section.