[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR53.23]

[Page 168]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 53_MANUFACTURERS EXCISE TAXES_FIREARMS AND AMMUNITION--Table of Contents
 
          Subpart C_Administrative and Miscellaneous Provisions
 
Sec.  53.23  Alternate methods or procedures.

    (a) A taxpayer, on specific approval by the appropriate TTB officer 
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 
appropriate TTB officer may approve an alternate method or procedure, 
subject to stated conditions, when--
    (1) Good cause has been shown for the use of the alternate method or 
procedure;
    (2) 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
    (3) 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 assessment, payment, or 
collection of tax shall be authorized under this paragraph.
    (b) Where the taxpayer desires to employ an alternate method or 
procedure, a written application to do so must be submitted. The 
application must specifically describe the proposed alternate method or 
procedure and must set forth the reasons therefor. Alternate methods or 
procedures must not be employed until the appropriate TTB officer has 
approved the application. The taxpayer must, 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procedure may be withdrawn whenever, in the judgment of the appropriate 
TTB officer, the revenue is jeopardized or the effective administration 
of this part is hindered by the continuation of such authorization.

[T.D. ATF-365, 60 FR 33670, June 28, 1995, as amended by T.D. ATF-447, 
66 FR 19088, Apr. 13, 2001]