-
1513-0062
26 U.S.C.
Sec. 5271. Permits
(a) Requirements
No person shall--
(1) procure or use distilled spirits free of tax under the
provisions of section 5214(a)(2) or (3); or
(2) procure, deal in, or use specially denatured distilled
spirits; or
(3) recover specially or completely denatured distilled spirits,
until he has filed an application with and received a permit to do
so from the Secretary.
(b) Form of application and permit
(1) The application required by subsection (a) shall be in such
form, shall be submitted at such times, and shall contain such
information, as the Secretary shall by regulations prescribe.
(2) Permits under this section shall, under such regulations as the
Secretary shall prescribe, designate and limit the acts which are
permitted, and the place where and time when such acts may be performed.
Such permits shall be issued in such form and under such conditions as
the Secretary may by regulations prescribe.
(c) Disapproval of application
Any application submitted under this section may be disapproved and
the permit denied if the Secretary, after notice and opportunity for
hearing, finds that--
(1) in case of an application to withdraw and use distilled
spirits free of tax, the applicant is not authorized by law or
regulations issued pursuant thereto to withdraw or use such
distilled spirits; or
(2) the applicant (including, in the case of a corporation, any
officer, director, or principal stockholder, and, in the case of a
partnership, a partner) is, by reason of his business experience,
financial standing, or trade connections, not likely to maintain
operations in compliance with this chapter; or
(3) the applicant has failed to disclose any material
information required, or made any false statement as to any material
fact, in connection with his application; or
(4) the premises on which it is proposed to conduct the business
are not adequate to protect the revenue.
(d) Changes after issuance of permit
With respect to any change relating to the information contained in
the application for a permit issued under this section, the Secretary
may by regulations require the filing of written notice of such change
and, where the change affects the terms of the permit, require the
filing of an amended application.
(e) Suspension or revocation
If, after notice and hearing, the Secretary finds that any person
holding a permit issued under this section--
(1) has not in good faith complied with the provisions of this
chapter or regulations issued thereunder; or
(2) has violated the conditions of such permit; or
(3) has made any false statement as to any material fact in his
application therefor; or
(4) has failed to disclose any material information required to
be furnished; or
(5) has violated or conspired to violate any law of the United
States relating to intoxicating liquor, or has been convicted of any
offense under this title punishable as a felony or of any conspiracy
to commit such offense; or
(6) is, in the case of any person who has a permit under
subsection (a)(1) or (a)(2), by reason of his operations, no longer
warranted in procuring or using the distilled spirits or specially
denatured distilled spirits authorized by his permit; or
(7) has, in the case of any person who has a permit under
subsection (a)(2), manufactured articles which do not correspond to
the descriptions and limitations prescribed by law and regulations;
or
(8) has not engaged in any of the operations authorized by the
permit for a period of more than 2 years;
such permit may, in whole or in part, be revoked or be suspended for
such period as the Secretary deems proper.
(f) Duration of permits
Permits issued under this section, unless terminated by the terms of
the permit, shall continue in effect until suspended or revoked as
provided in this section, or until voluntarily surrendered.
(g) Posting of permits
Permits issued under this section, to use distilled spirits free of
tax, to deal in, or use specially denatured distilled spirits, or to
recover specially or completely denatured distilled spirits, shall be
kept posted available for inspection on the premises covered by the
permit.
(h) Regulations
The Secretary shall prescribe all necessary regulations relating to
issuance, denial, suspension, or revocation, of permits under this
section, and for the disposition of distilled spirits (including
specially denatured distilled spirits) procured under permit pursuant to
this section which remain unused when such permit is no longer in
effect.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1370;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Sec. 5272. Bonds
(a) Requirements
Before any permit required by section 5271(a) is granted, the
Secretary may require a bond, in such form and amount as he may
prescribe, to insure compliance with the terms of the permit and the
provisions of this chapter.
(b) Exceptions
No bond shall be required in the case of permits issued to the
United States or any governmental agency thereof, or to the several
States or any political subdivision thereof, or to the District of
Columbia.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1372;
amended Pub. L. 94-455, title XIX, Secs. 1905(c)(3), 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1823, 1834.)
Sec. 5273. Sale, use, and recovery of denatured distilled spirits
(a) Use of specially denatured distilled spirits
Any person using specially denatured distilled spirits in the
manufacture of articles shall file such formulas and statements of
process, submit such samples, and comply with such other requirements,
as the Secretary shall by regulations prescribe, and no person shall use
specially denatured distilled spirits in the manufacture or production
of any article until approval of the article, formula, and process has
been obtained from the Secretary.
(b) Internal medicinal preparations and flavoring extracts
(1) Manufacture
No person shall use denatured distilled spirits in the
manufacture of medicinal preparations or flavoring extracts for
internal human use where any of the spirits remains in the finished
product.
(2) Sale
No person shall sell or offer for sale for internal human use
any medicinal preparations or flavoring extracts manufactured from
denatured distilled spirits where any of the spirits remains in the
finished product.
(c) Recovery of spirits for reuse in manufacturing
Manufacturers employing processes in which denatured distilled
spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or
otherwise removed, from the articles manufactured shall be permitted to
recover such distilled spirits and to have such distilled spirits
restored to a condition suitable solely for reuse in manufacturing
processes under such regulations as the Secretary may prescribe.
(d) Prohibited withdrawal or sale
No person shall withdraw or sell denatured distilled spirits, or
sell any article containing denatured distilled spirits for beverage
purposes.
(e) Cross references
(1) For penalty and forfeiture for unlawful use or
concealment of denatured distilled spirits, see section 5607.
(2) For applicability of all provisions of law relating to
distilled spirits that are not denatured, including those
requiring payment of tax, to denatured distilled spirits or
articles produced, withdrawn, sold, transported, or used in
violation of law or regulations, see section 5001(a)(6).\1\
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\1\ See References in Text note below.
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(3) For definition of ``articles'', see section 5002(a)(14).
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1372;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(39), July 26, 1979,
93 Stat. 286.)
Sec. 5274. Applicability of other laws
The provisions, including penalties, of sections 9, and 10 of the
Federal Trade Commission Act (15 U.S.C., secs. 49, 50), as now or
hereafter amended, shall apply to the jurisdiction, powers, and duties
of the Secretary under this subtitle, and to any person (whether or not
a corporation) subject to the provisions of this subtitle.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1372;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Sec. 5275. Records and reports
Every person procuring or using distilled spirits withdrawn under
section 5214(a)(2) or (3), or procuring, dealing in, or using specially
denatured distilled spirits, or recovering specially denatured or
completely denatured distilled spirits, shall keep such records and file
such reports of the receipt and use of distilled spirits withdrawn free
of tax, of the receipt, disposition, use, and recovery of denatured
distilled spirits, the manufacture and disposition of articles, and such
other information as the Secretary may be regulations require. The
Secretary may require any person reprocessing, bottling or repackaging
articles, or dealing in completely denatured distilled spirits or
articles, to keep such records, submit such reports, and comply with
such other requirements as he may by regulations prescribe. Records
required to be kept under this section and a copy of all reports
required to be filed shall be preserved as regulations shall prescribe
and shall be kept available for inspection by any internal revenue
officer during business hours. Such officer may also inspect and take
samples of distilled spirits, denatured distilled spirits, or articles
(including any substances for use in the manufacture thereof), to which
such records or reports relate.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1373;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Sec. 5276. Occupational tax
(a) General rule
Except as otherwise provided in this section, a permit issued under
section 5271 shall not be valid with respect to acts conducted at any
place unless the person holding such permit pays a special tax of $250
with respect to such place.
(b) Certain occupational tax rules to apply
Rules similar to the rules of subpart G of part II of subchapter A
shall apply for purposes of this section.
(c) Exception for United States
Subsection (a) shall not apply to any permit issued to an agency or
instrumentality of the United States.
(d) Exception for certain educational institutions
Subsection (a) shall not apply with respect to any scientific
university, college of learning, or institution of scientific research
which--
(1) is issued a permit under section 5271, and
(2) with respect to any calendar year during which such permit
is in effect, procures less than 25 gallons of distilled spirits
free of tax for experimental or research use but not for consumption
(other than organoleptic tests) or sale.
(Added Pub. L. 100-203, title X, Sec. 10512(e)(1), Dec. 22, 1987, 101
Stat. 1330-448; amended Pub. L. 100-647, title II, Sec. 2004(t)(1),
title VI, Sec. 6105(a), (b), Nov. 10, 1988, 102 Stat. 3609, 3711; Pub.
L. 101-239, title VII, Sec. 7816(o), Dec. 19, 1989, 103 Stat. 2422.)
27 CFR
Sec. 20.95 Developmental samples of articles.
(a) A user may use limited quantities of specially denatured spirits
in the manufacture of samples of articles for submission in accordance
with Sec. 20.92.
(b) A user may prepare developmental samples of articles, of limited
sizes and quantities, for one-time shipment to prospective customers.
The user shall maintain records showing--
(1) The types of product samples prepared,
(2) The size and number of samples sent, on a one-time basis, to
each prospective customer, and
(3) The names and addresses of the prospective customers.
(Approved by the Office of Management and Budget under control number
1513-0062)
[T.D. ATF- 199, 50 FR 1962, Mar. 6, 1985, as amended by T.D. ATF-435, 66
FR 5474, Jan. 19, 2001]
Sec. 20.142 Records of bulk conveyances.
If completely denatured alcohol is to be shipped in a bulk
conveyance, the shipment shall be accompanied by a record which
identifies each car, truck, or compartment, the name and location (city
or town and State) of both the consignor and consignee, the quantity in
gallons, and the formula number of the completely denatured alcohol.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.149 Records.
Records of transactions in completely denatured alcohol and articles
made with completely denatured alcohol shall be maintained as prescribed
in Sec. 20.261.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.163 Receipt and storage of specially denatured spirits.
(a) Receipt of bulk conveyances or by pipeline. A permittee who
receives specially denatured spirits in bulk conveyances or by pipeline
shall: (1) Deposit the specially denatured spirits into storage tanks as
provided by Sec. 20.165; (2) draw the specially denatured spirits into
packages marked and labeled as required by paragraph (b) of this
section; (3) store the specially denatured spirits in the tank truck or
tank car in which received if the conveyance is effectively immobilized
within an enclosure secured to prevent unauthorized access; or (4) use
the specially denatured spirits immediately in accordance with an
approved formula or statement of process.
(b) Marks on portable containers. (1) A user who receives specially
denatured spirits in bulk conveyances or by pipeline and who transfers
the spirits to drums shall plainly label them to show (i) the words
``Specially Denatured Alcohol'' or ``Specially Denatured Rum'', and (ii)
the formula number.
(2) A dealer who fills packages of specially denatured spirits shall
label them in accordance with Sec. 20.178.
(c) Receipt of portable containers. A permittee who receives
specially denatured spirits in portable containers such as drums or
barrels shall transfer the specially denatured spirits to storage tanks
or deposit the specially denatured spirits in a storeroom as provided in
Sec. 20.165, or use the spirits in accordance with an approved formula
or statement of process. A user may not transfer the spirits to other
portable containers for storage except in the following circumstances:
(1) Contents of damaged packages may be transferred to new packages
to prevent loss or waste; or
(2) Contents of portable containers may be transferred to ``safety''
containers to comply with city or State fire code regulations, or on
filing notice with the appropriate TTB officer to comply with the safety
practices of the user. The user shall label the new containers with the
information marked on the original containers and shall also identify
the new containers as ``repackaged.''
(d) Record of receipt. Records of receipt will consist of the
consignor's invoice of bill or lading which identifies the quantities,
formula number(s), and serial numbers of containers of specially
denatured spirits, and which has been annotated by the consignee with
the date of receipt of the shipment.
(e) Losses. On receipt of specially denatured spirits, the user
shall determine and account for any losses in transit in accordance with
subpart J of this part.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.170 Physical inventory.
Once in each calendar year and when requested by an appropriate TTB
officer, each permittee shall perform and record a physical inventory of
each formula of new and recovered specially denatured spirits.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.171 Record of shipment.
(a) Dealer. When a dealer transfers new or recovered specially
denatured spirits to a distilled spirits plant or permittee in the
normal course of business or in accordance with Sec. 20.216 or Sec.
20.231 of this part, the dealer shall prepare a record of shipment in
accordance with paragraph (c) of this section. Dealers shall
consistently use the same record series for the record of shipment. A
dealer's record of shipment shall show a serial number or other unique
number.
(b) User. When a user transfers new or recovered specially denatured
spirits to a distilled spirits plant or permittee in accordance with
Sec. 20.216, 20.231, or 20.235 of this part, the user shall prepare a
record of shipment in accordance with paragraph (c) of this section.
(c) Record. The record of shipment shall consist of an invoice, bill
of lading or similar document which shows the following information:
(1) Date of shipment;
(2) Consignor's name and address;
(3) Consignee's name, address, and permit number or distilled
spirits plant registry number;
(4) For each formula of specially denatured spirits--
(i) The formula number,
(ii) The number and sizes of containers, and
(iii) The total quantity; and,
(5) If the specially denatured spirits are recovered, the word
``recovered'' shall appear on the record.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.172 Records.
In addition to the records required by this subpart, permittees
shall maintain records required in subpart P of this part.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.180 Record of packages filled.
(a) Requirement to keep record. A dealer shall keep a record when
filling packages with specially denatured spirits. The dealer shall keep
a separate record of packages for each formula of specially denatured
alcohol and specially denatured rum.
(b) Information to be shown. The dealer shall show the following
information on the record of packages filled--
(1) Date packages filled;
(2) Package identification number and number of packages in each
identical lot filled, or the serial numbers;
(3) Kinds of packages;
(4) Wine gallons or liters;
(5) Kind of specially denatured spirits and formula number; and
(6) Proof, if the spirits were denatured at other than 190[deg]
proof.
(c) Filing. The dealer shall retain the record at the premises and
shall file it according to the serial numbers or package identification
numbers of the packages.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.192 Manufacturing record.
For each manufacturing process in which specially denatured spirits
are used, the user shall record:
(a) Quantity and formula number of new or recovered specially
denatured spirits used;
(b) Names and quantities of ingredients used; and
(c) Name, trade name or brand name and alcoholic content of each
article or intermediate product manufactured, as applicable.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.202 Losses in transit.
(a) Reporting losses. Upon discovering any loss of specially
denatured spirits while in transit, the carrier shall immediately inform
the consignee, in writing, of the facts and circumstances relating to
the loss. In the case of theft, the carrier shall also immediately
notify the consignee's appropriate TTB officer of the facts and
circumstances relating to the loss.
(b) Recording losses. At the time the shipment or report of loss is
received, the consignee shall determine the quantity of specially
denatured spirits lost. The consignee shall note the quantity lost on
the receiving document and attach all relevant information to the record
of receipt, prescribed in Sec. 20.163. For the purpose of maintaining
the records prescribed in subpart P of this part, receipts of specially
denatured spirits will only include the quantity actually received.
(c) Claims. A claim for allowances of losses of specially denatured
spirits will, as prescribed in Sec. 20.205, be filed:
(1) If the quantity lost in transit exceeds one percent of the total
quantity shipped and is more than 10 gallons, the consignee shall file a
claim for allowance of the entire quantity lost; or
(2) If the loss was due to theft or other unlawful removal, the
consignee shall file a claim for allowance of the entire quantity lost,
regardless of the quantity or percentage involved.
(Reporting approved by the Office of Management and Budget under control
number 1512-0336; recordkeeping approved by the Office of Management and
Budget under control number 1513-0062)
Sec. 20.203 Losses on premises.
(a) Recording of losses. A permittee shall determine and record, in
the records prescribed by subpart P of this part, the quantity of
specially denatured spirits or recovered alcohol lost on premises:
(1) When an inventory is taken,
(2) At the time a container is emptied, or
(3) Immediately upon the discovery of any loss due to casualty,
theft or other unusual causes.
(b) Claims. A claim for allowance of specially denatured spirits
will be filed as prescribed in Sec. 20.205, in the following
circumstances:
(1) If the quantity lost during the annual accounting period (Sec.
20.263(c)) exceeds one percent of the quantity to be
accounted for during that period, and is more than 50 gallons; or,
(2) If the loss was due to theft or unlawful use or removal, the
permittee shall file a claim for allowance of losses regardless of the
quantity involved.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.212 Deposit in receiving tanks.
All recovered denatured alcohol, specially denatured rum, or
articles shall be accumulated (after recovery or restoration is completed) in a
receiving tank equipped for locking. If the recovered product is to be
shipped under Sec. 20.214, it may be accumulated in appropriately
marked packages. All denatured alcohol or specially denatured rum
recovered shall be measured and a record of the measurement shall be
made before being redenatured or reused. Recovered denatured alcohol or
specially denatured rum and new denatured alcohol or specially denatured
rum shall be kept in separate storage containers properly marked for
identification.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.216 Record of shipment.
A consignor shipping recovered denatured alcohol, recovered
specially denatured rum, or recovered articles to a distilled spirits
plant or a permittee shall prepare and forward a record of shipment to
the consignee, in accordance with Sec. 20.171.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.222 Destruction.
(a) A permittee who destroys specially denatured spirits or
recovered alcohol shall prepare a record which identifies--
(1) The reason for destruction,
(2) The date, time, location and manner of destruction,
(3) The quantity involved and, if applicable, identification of
containers, and
(4) The name of the individual who accomplished or supervised the
destruction.
(b) This record of destruction shall be maintained with the records
required by subpart P of this part.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.231 Return.
A permittee may, following the receipt of specially denatured
spirits and for any legitimate reason, return the specially denatured
spirits to any distilled spirits plant or dealer if the consignee
consents to the shipment. The consignor shall prepare a record of
shipment in accordance with Sec. 20.171.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.232 Reconsignment in transit.
(a) Reconsignment. Specially denatured spirits may be reconsigned to
another permittee or returned to the consignor if, prior to or on
arrival at the premises of the consignee, the alcohol is determined to
be unsuitable for the intended purpose, was shipped in error, or, for
any bona fide reason, is not accepted by the consignee or carrier.
(b) Records of reconsignment. In the case of reconsignment, the
consignor shall cancel the initial record of shipment and prepare a new
record of shipment, if the shipment is to another permittee. The new
record of shipment will be annotated ``Reconsignment.''
(Approved by the Office of Management and Budget under control number
1513-0062)
[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended at T.D. ATF-476, 67
FR 17939, Apr. 12, 2002]
Sec. 20.235 Disposition to another user.
(a) A user may dispose of specially denatured spirits to another
permittee or Government agency.
(b) The user shall prepare a record of shipment in accordance with
Sec. 20.171. The packages to be shipped shall bear the name and permit
number of the user and the marks and labels required under Sec. 20.178.
The user's copy of the record of shipment shall include an explanation of the reason for the disposition.
(c) The appropriate TTB officer may require a user to apply for and
obtain a dealer's permit, if shipments under this section are excessive.
(Approved by the Office of Management and Budget under control number
1513-0062)
[T.D ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by ATF-332, 57 FR
40849, Sept. 8, 1992]
Sec. 20.251 General.
(a) Applicants and prospective applicants for permits to use
specially denatured spirits may obtain samples of specially denatured
spirits for experimental purposes or for preparing samples of finished
articles as required by Sec. 20.92. Samples of specially denatured
spirits may only be obtained from distilled spirits plants or dealers.
(b) Samples not larger than five gallons per calendar year may be
obtained without a permit. Dealers shall maintain records to ensure that
samples of specially denatured spirits dispensed to nonpermittee do not
exceed five gallons per calendar year.
(c) Samples larger than five gallons per calendar year may be
obtained without a permit as described in Sec. 20.252.
(d) Samples of specially denatured spirits shall not be used to
manufacture articles for commercial sale.
(Approved by the Office of Management and Budget under control number
1513-0062)
[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985; 50 FR 20099, May 14, 1985, as
amended by T.D. ATF-435, 66 FR 5475, Jan. 19, 2001]
Sec. 20.261 Records of completely denatured alcohol.
When requested by the appropriate TTB officer, any person who
receives, packages, stores, disposes of, or uses completely denatured
alcohol shall keep records of all transactions in completely denatured
alcohol which will enable appropriate TTB officers to verify and trace
receipt, packaging, storage, usage, and disposal of the spirits, and to
determine whether there has been compliance with law and regulations.
However, on sales in quantities of less than 5 gallons, only the total
quantity disposed of daily need be recorded.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.262 Dealer's records of specially denatured spirits.
(a) Each dealer shall maintain separate records of each formula of
new specially denatured spirits--
(1) Received, as required by Sec. 20.163,
(2) Packaged, as required by Sec. 20.180,
(3) Destroyed, as required by Sec. 20.222,
(4) Lost, as required by Sec. Sec. 20.202-20.204, and
(5) Transferred to another permittee or a distilled spirits plant,
as required by Sec. Sec. 20.171, 20.216, and 20.231.
(b) Each dealer shall maintain separate records of each formula of
recovered specially denatured spirits for each of the transactions
listed in paragraphs (a)(1) through (a)(5) of this section.
(c) Once in each calendar year, and when requested by an appropriate
TTB officer, each dealer shall perform and record a balanced accounting
of each formula of new and recovered specially denatured spirits using
the records required by Sec. 20.170 and this section.
(d) When requested, the dealer shall submit the accounting required
by paragraph (c) of this section to the appropriate TTB officer.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.263 User's records of specially denatured spirits.
(a) Each user shall maintain separate records of each formula of new
specially denatured spirits--
(1) Received, as required by Sec. 20.163,
(2) Recovered, as required by Sec. 20.212,
(3) Used, as required by Sec. 20.192,
(4) Destroyed, as required by Sec. 20.222,
(5) Lost, as required by Sec. Sec. 20.202-20.203, and
(6) Transferred to another permittee or a distilled spirits plant,
as required by Sec. Sec. 20.216, 20.231, and 20.235.
(b) Each user shall maintain separate records of each formula of
recovered specially denatured spirits for each of the transactions
listed in paragraphs (a)(1) through (a)(6) of this section.
(c) Once in each calendar year, and when requested by an appropriate
TTB officer, each user shall perform and record a balanced accounting of
each formula of new and recovered specially denatured spirits using the
records required by Sec. 20.170 and this section.
(d) When requested, the user shall submit the accounting required by
paragraph (c) of this section to the appropriate TTB officer.
(Approved by the Office of Management and Budget under control number
1513-0062)
Sec. 20.264 User's records and report of products and processes.
(a) Records. (1) Each user shall maintain separate accountings of--
(i) The number of gallons of each formula of new specially denatured
spirits used for each product or process, recorded by the code number
prescribed by Sec. 21.141 of this chapter.
(ii) The number of gallons of each formula of recovered specially
denatured spirits used for each product or process, recorded by the code
number prescribed by Sec. 21.141 of this chapter.
(2) Each user who recovers specially denatured spirits shall
maintain separate accountings of the number of gallons of each formula
of specially denatured spirits recovered from each product or process,
recorded by the code number prescribed by Sec. 21.141 of this chapter.
(3) Product or process code numbers are shown on approved formula
and statement of process forms. For an article made in accordance with a
general-use formula, the user will refer to Sec. 21.141 of this chapter
and record the applicable product or process code number.
(b) Report. Each user shall submit an annual report, Form 5150.18,
for the period from July 1 through June 30, summarized from the records
required by this section. The report shall be filed no later than July
15 following the end of the accounting period.
(Approved by the Office of Management and Budget under control number
1513-0062)
| File Type | application/msword |
| File Title | 1513-0062 |
| Author | TTB |
| Last Modified By | TTB |
| File Modified | 2008-03-06 |
| File Created | 2008-03-03 |