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Electronic Code of Federal Regulations

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e-CFR Data is current as of April 15, 2014

TITLE 27—Alcohol, Tobacco and Firearms

CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A—ALCOHOL

PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL

rule

Subpart A—SCOPE

§22.1
General.
§22.2
Territorial extent.
§22.3
Related regulations.
rule

Subpart B—DEFINITIONS

§22.11
Meaning of terms.
rule

Subpart C—ADMINISTRATIVE PROVISIONS

Authorities

§22.20
Delegations of the Administrator.
§22.21
Forms prescribed.
§22.22
Alternate methods or procedures; and emergency variations from requirements.
§22.23
Allowance of claims.
§22.24
Permits.
§22.25
Right of entry and examination.
§22.26
Detention of containers.

Liability for Tax

§22.31
Persons liable for tax.

Destruction of Marks and Brands

§22.33
Time of destruction of marks and brands.

Document Requirements

§22.35
Execution under penalties of perjury.
§22.36
Filing of qualifying documents.
rule

Subpart Ca—[RESERVED]

rule

Subpart D—QUALIFICATION

Application for Permit, Form 5150.22

§22.41
Application for industrial alcohol user permit.
§22.42
Data for application, Form 5150.22.
§22.43
Exceptions to application requirements.
§22.44
Disapproval of application.
§22.45
Organizational documents.

Industrial Alcohol User Permit, Form 5150.9

§22.48
Conditions of permits.
§22.49
Duration of permits.
§22.50
Correction of permits.
§22.51
Suspension or revocation of permits.
§22.52
Rules of practice in permit proceedings.
§22.53
Powers of attorney.
§22.54
Photocopying of permits.
§22.55
Posting of permits.

Changes After Original Qualification

§22.57
Changes affecting applications and permits.
§22.58
Automatic termination of permits.
§22.59
Adoption of documents by a fiduciary.
§22.60
Continuing partnerships.
§22.61
Change in name of permittee.
§22.62
Change in trade name.
§22.63
Change in location.
§22.64
Return of permits.

Registry of Stills

§22.66
Registry of stills.

Permanent Discontinuance of Use of Tax-Free Alcohol

§22.68
Notice of permanent discontinuance.
rule

Subpart E—[RESERVED]

rule

Subpart F—PREMISES AND EQUIPMENT

§22.91
Premises.
§22.92
Storage facilities.
§22.93
Equipment for recovery and restoration of tax-free alcohol.
rule

Subpart G—USE OF TAX-FREE ALCOHOL

§22.101
Authorized uses.
§22.102
Prohibited uses.
§22.103
States and the District of Columbia.
§22.104
Educational organizations, colleges of learning, and scientific universities.
§22.105
Hospitals, blood banks, and sanitariums.
§22.106
Clinics.
§22.107
Pathological laboratories.
§22.108
Other laboratories.
rule

Subpart H—WITHDRAWAL AND RECEIPT OF TAX-FREE ALCOHOL

§22.111
Withdrawals under permit.
§22.112
Regulation of withdrawals.
§22.113
Receipt of tax-free alcohol.
§22.114
Alcohol received from the General Services Administration.
rule

Subpart I—LOSSES

§22.121
Liability and responsibility of carriers.
§22.122
Losses in transit.
§22.123
Losses on premises.
§22.124
Incomplete shipments.
§22.125
Claims.
rule

Subpart J—RECOVERY OF TAX-FREE ALCOHOL

§22.131
General.
§22.132
Deposit in storage tanks.
§22.133
Shipment for redistillation.
§22.134
Records of shipment.
rule

Subpart K—DESTRUCTION

§22.141
General.
§22.142
Destruction.
rule

Subpart L—RETURN, RECONSIGNMENT AND DISPOSITION OF TAX-FREE OR RECOVERED ALCOHOL

§22.151
Return.
§22.152
Reconsignment in transit.
§22.153
Disposition after revocation of permit.
§22.154
Disposition on permanent discontinuance of use.
§22.155
Emergency disposition to another permittee.
rule

Subpart M—RECORDS OF TRANSACTIONS

§22.161
Records.
§22.162
Inventories.
§22.163
Time for making entries.
§22.164
Filing and retention of records.
§22.165
Photographic copies of records.
rule

Subpart N—USE OF TAX-FREE SPIRITS BY THE UNITED STATES OR GOVERNMENT AGENCY

§22.171
General.
§22.172
Application and permit, Form 5150.33.
§22.173
Procurement of tax-free spirits.
§22.174
Receipt of shipment.
§22.175
Discontinuance of use.
§22.176
Disposition of excess spirits.


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