[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: 27CFR40.46]

[Page 832-833]
 
            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. 40.46  Emergency variations from requirements.

    The Director may approve methods of operation other than as 
specified in this part, where he finds that an emergency exists and the 
proposed variations from the specified requirements are necessary, and 
the proposed variations--
    (a) Will afford the security and protection to the revenue intended 
by the prescribed specifications.
    (b) Will not hinder the effective administration of this part, and
    (c) Will not be contrary to any provision of law.

Variations from requirements granted under this section are conditioned 
on compliance with the procedures, conditions, and limitations set forth 
in the

[[Page 833]]

approval of the application. Failure to comply in good faith with such 
procedures, conditions, and limitations shall automatically terminate 
the authority for such variations and the manufacturer thereupon shall 
fully comply with the prescribed requirements of regulations from which 
the variations were authorized. Authority for any variations may be 
withdrawn whenever in the judgment of the Director the revenue is 
jeopardized or the effective administration of this part is hindered by 
the continuation of such variation. Where a manufacturer desires to 
employ such variation, he shall submit a written application to do so, 
in triplicate, to the regional director (compliance) for transmittal to 
the Director. The application shall describe the proposed variations and 
set forth the reasons therefor. Variations shall not be employed until 
the application has been approved. The manufacturer shall retain, as 
part of his records, any authorization of the Director under this 
section.