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e-CFR data is current as of August 5, 2020

Title 27Chapter ISubchapter APart 22Subpart D → Subject Group


Title 27: Alcohol, Tobacco Products and Firearms
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart D—Qualification


Industrial Alcohol User Permit, Form 5150.9

§22.48   Conditions of permits.

Permits to withdraw and use tax-free alcohol will designate the acts which are permitted, and include any limitations imposed on the performance of these acts. All of the provisions of this part relating to the use or recovery of tax-free alcohol are considered to be included in the provisions and conditions of the permit, the same as if set out in the permit.

§22.49   Duration of permits.

Permits to withdraw and use tax-free alcohol are continuing unless automatically terminated by the terms thereof, suspended or revoked as provided in §22.51, or voluntarily surrendered. The provisions of §22.58 are considered part of the terms and conditions of all permits.

§22.50   Correction of permits.

If an error on a permit is discovered, the permittee shall immediately return the permit to the appropriate TTB officer for correction.

§22.51   Suspension or revocation of permits.

The appropriate TTB officer may institute proceedings under part 71 of this chapter to suspend or revoke a permit whenever there is reason to believe that the permittee—

(a) Has not in good faith complied with the provisions of 26 U.S.C. Chapter 51, or regulations issued under that chapter;

(b) Has violated the conditions of that permit;

(c) Has made any false statements as to any material fact in the application for the permit;

(d) Has failed to disclose any material information required to be furnished;

(e) Has violated or conspired to violate any law of the United States relating to intoxicating liquor or has been convicted of an offense under Title 26, U.S.C., punishable as a felony or of any conspiracy to commit such offense;

(f) Is, by reason of its operations, no longer warranted in procuring and using tax-free alcohol authorized by the permit; or

(g) Has not engaged in any of the operations authorized by the permit for a period exceeding two years.

§22.52   Rules of practice in permit proceedings.

The regulations of part 71 of this chapter apply to the procedure and practice in connection with the disapproval of any application for a permit and in connection with suspension or revocation of a permit.

§22.53   Powers of attorney.

An applicant or permittee shall execute and file a Form 1534, in accordance with the instructions on the form, for each person authorized to sign or to act in its behalf. Form 1534 is not required for persons whose authority is furnished in accordance with §22.42(a)(10).

§22.54   Photocopying of permits.

A permittee may make photocopies of its permit exclusively for the purpose of furnishing proof of authorization to withdraw tax-free alcohol from a distilled spirits plant.

§22.55   Posting of permits.

Permits issued under this part will be kept posted and available for inspection on the permit premises.

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