[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR5.26]

[Page 56-57]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 5_LABELING AND ADVERTISING OF DISTILLED SPIRITS--Table of Contents
 
                           Subpart Ca_Formulas
 
Sec.  5.26  Formula requirements.

    (a) General. An approved formula is required to blend, mix, purify, 
refine, compound, or treat spirits in a manner which results in a change 
of character,

[[Page 57]]

composition, class or type of the spirits. Form 5110.38 (27-B 
Supplemental) shall be filed in accordance with the instructions on the 
form and shall designate all ingredients and, if required, the process 
used. Any approved formula on Form 27-B Supplemental or Form 5110.38 
shall remain in effect until revoked, superseded, or voluntarily 
surrendered. Any existing qualifying statements as to the rate of tax or 
the limited use of drawback flavors appearing on a Form 27-B 
Supplemental are obsolete.
    (b) Change in formula. Any change in an approved formula shall 
require the filing of a new Form 5110.38. After a change in a formula is 
approved, the original formula shall be surrendered to the appropriate 
TTB officer.

[T.D. ATF-62, 44 FR 71620, as amended by T.D. ATF-425, 65 FR 11891, Mar. 
7, 2000]