Title 27

PART 22

Part 22 - Distribution And Use Of Tax-free Alcohol

PART 22 - DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Authority:26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306. Source:T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted. Editorial Note:Nomenclature changes to part 22 appear by T.D. ATF-435, 66 FR 5476, Jan. 19, 2001 and T.D. ATF-463 and T.D. ATF-462, 66 FR 42733, 42736, Aug. 15, 2001.

27:1.0.1.1.18.1SUBPART A
Subpart A - Scope
27:1.0.1.1.18.1.294.1SECTION 22.1
   22.1 General.
27:1.0.1.1.18.1.294.2SECTION 22.2
   22.2 Territorial extent.
27:1.0.1.1.18.1.294.3SECTION 22.3
   22.3 Related regulations.
27:1.0.1.1.18.2SUBPART B
Subpart B - Definitions
27:1.0.1.1.18.2.294.1SECTION 22.11
   22.11 Meaning of terms.
27:1.0.1.1.18.3SUBPART C
Subpart C - Administrative Provisions
27:1.0.1.1.18.3.294SUBJGRP 294
   Authorities
27:1.0.1.1.18.3.294.1SECTION 22.20
   22.20 Delegations of the Administrator.
27:1.0.1.1.18.3.294.2SECTION 22.21
   22.21 Forms prescribed.
27:1.0.1.1.18.3.294.3SECTION 22.22
   22.22 Alternate methods or procedures; and emergency variations from requirements.
27:1.0.1.1.18.3.294.4SECTION 22.23
   22.23 Allowance of claims.
27:1.0.1.1.18.3.294.5SECTION 22.24
   22.24 Permits.
27:1.0.1.1.18.3.294.6SECTION 22.25
   22.25 Right of entry and examination.
27:1.0.1.1.18.3.294.7SECTION 22.26
   22.26 Detention of containers.
27:1.0.1.1.18.3.295SUBJGRP 295
   Liability for Tax
27:1.0.1.1.18.3.295.8SECTION 22.31
   22.31 Persons liable for tax.
27:1.0.1.1.18.3.296SUBJGRP 296
   Destruction of Marks and Brands
27:1.0.1.1.18.3.296.9SECTION 22.33
   22.33 Time of destruction of marks and brands.
27:1.0.1.1.18.3.297SUBJGRP 297
   Document Requirements
27:1.0.1.1.18.3.297.10SECTION 22.35
   22.35 Execution under penalties of perjury.
27:1.0.1.1.18.3.297.11SECTION 22.36
   22.36 Filing of qualifying documents.
27:1.0.1.1.18.4SUBPART Ca
Subpart Ca [Reserved]
27:1.0.1.1.18.5SUBPART D
Subpart D - Qualification
27:1.0.1.1.18.5.298SUBJGRP 298
   Application for Permit, Form 5150.22
27:1.0.1.1.18.5.298.1SECTION 22.41
   22.41 Application for industrial alcohol user permit.
27:1.0.1.1.18.5.298.2SECTION 22.42
   22.42 Data for application, Form 5150.22.
27:1.0.1.1.18.5.298.3SECTION 22.43
   22.43 Exceptions to application requirements.
27:1.0.1.1.18.5.298.4SECTION 22.44
   22.44 Disapproval of application.
27:1.0.1.1.18.5.298.5SECTION 22.45
   22.45 Organizational documents.
27:1.0.1.1.18.5.299SUBJGRP 299
   Industrial Alcohol User Permit, Form 5150.9
27:1.0.1.1.18.5.299.6SECTION 22.48
   22.48 Conditions of permits.
27:1.0.1.1.18.5.299.7SECTION 22.49
   22.49 Duration of permits.
27:1.0.1.1.18.5.299.8SECTION 22.50
   22.50 Correction of permits.
27:1.0.1.1.18.5.299.9SECTION 22.51
   22.51 Suspension or revocation of permits.
27:1.0.1.1.18.5.299.10SECTION 22.52
   22.52 Rules of practice in permit proceedings.
27:1.0.1.1.18.5.299.11SECTION 22.53
   22.53 Powers of attorney.
27:1.0.1.1.18.5.299.12SECTION 22.54
   22.54 Photocopying of permits.
27:1.0.1.1.18.5.299.13SECTION 22.55
   22.55 Posting of permits.
27:1.0.1.1.18.5.300SUBJGRP 300
   Changes After Original Qualification
27:1.0.1.1.18.5.300.14SECTION 22.57
   22.57 Changes affecting applications and permits.
27:1.0.1.1.18.5.300.15SECTION 22.58
   22.58 Automatic termination of permits.
27:1.0.1.1.18.5.300.16SECTION 22.59
   22.59 Adoption of documents by a fiduciary.
27:1.0.1.1.18.5.300.17SECTION 22.60
   22.60 Continuing partnerships.
27:1.0.1.1.18.5.300.18SECTION 22.61
   22.61 Change in name of permittee.
27:1.0.1.1.18.5.300.19SECTION 22.62
   22.62 Change in trade name.
27:1.0.1.1.18.5.300.20SECTION 22.63
   22.63 Change in location.
27:1.0.1.1.18.5.300.21SECTION 22.64
   22.64 Return of permits.
27:1.0.1.1.18.5.301SUBJGRP 301
   Registry of Stills
27:1.0.1.1.18.5.301.22SECTION 22.66
   22.66 Registry of stills.
27:1.0.1.1.18.5.302SUBJGRP 302
   Permanent Discontinuance of Use of Tax-Free Alcohol
27:1.0.1.1.18.5.302.23SECTION 22.68
   22.68 Notice of permanent discontinuance.
27:1.0.1.1.18.6SUBPART E
Subpart E [Reserved]
27:1.0.1.1.18.7SUBPART F
Subpart F - Premises and Equipment
27:1.0.1.1.18.7.303.1SECTION 22.91
   22.91 Premises.
27:1.0.1.1.18.7.303.2SECTION 22.92
   22.92 Storage facilities.
27:1.0.1.1.18.7.303.3SECTION 22.93
   22.93 Equipment for recovery and restoration of tax-free alcohol.
27:1.0.1.1.18.8SUBPART G
Subpart G - Use of Tax-Free Alcohol
27:1.0.1.1.18.8.303.1SECTION 22.101
   22.101 Authorized uses.
27:1.0.1.1.18.8.303.2SECTION 22.102
   22.102 Prohibited uses.
27:1.0.1.1.18.8.303.3SECTION 22.103
   22.103 States and the District of Columbia.
27:1.0.1.1.18.8.303.4SECTION 22.104
   22.104 Educational organizations, colleges of learning, and scientific universities.
27:1.0.1.1.18.8.303.5SECTION 22.105
   22.105 Hospitals, blood banks, and sanitariums.
27:1.0.1.1.18.8.303.6SECTION 22.106
   22.106 Clinics.
27:1.0.1.1.18.8.303.7SECTION 22.107
   22.107 Pathological laboratories.
27:1.0.1.1.18.8.303.8SECTION 22.108
   22.108 Other laboratories.
27:1.0.1.1.18.9SUBPART H
Subpart H - Withdrawal and Receipt of Tax-Free Alcohol
27:1.0.1.1.18.9.303.1SECTION 22.111
   22.111 Withdrawals under permit.
27:1.0.1.1.18.9.303.2SECTION 22.112
   22.112 Regulation of withdrawals.
27:1.0.1.1.18.9.303.3SECTION 22.113
   22.113 Receipt of tax-free alcohol.
27:1.0.1.1.18.9.303.4SECTION 22.114
   22.114 Alcohol received from the General Services Administration.
27:1.0.1.1.18.10SUBPART I
Subpart I - Losses
27:1.0.1.1.18.10.303.1SECTION 22.121
   22.121 Liability and responsibility of carriers.
27:1.0.1.1.18.10.303.2SECTION 22.122
   22.122 Losses in transit.
27:1.0.1.1.18.10.303.3SECTION 22.123
   22.123 Losses on premises.
27:1.0.1.1.18.10.303.4SECTION 22.124
   22.124 Incomplete shipments.
27:1.0.1.1.18.10.303.5SECTION 22.125
   22.125 Claims.
27:1.0.1.1.18.11SUBPART J
Subpart J - Recovery of Tax-Free Alcohol
27:1.0.1.1.18.11.303.1SECTION 22.131
   22.131 General.
27:1.0.1.1.18.11.303.2SECTION 22.132
   22.132 Deposit in storage tanks.
27:1.0.1.1.18.11.303.3SECTION 22.133
   22.133 Shipment for redistillation.
27:1.0.1.1.18.11.303.4SECTION 22.134
   22.134 Records of shipment.
27:1.0.1.1.18.12SUBPART K
Subpart K - Destruction
27:1.0.1.1.18.12.303.1SECTION 22.141
   22.141 General.
27:1.0.1.1.18.12.303.2SECTION 22.142
   22.142 Destruction.
27:1.0.1.1.18.13SUBPART L
Subpart L - Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol
27:1.0.1.1.18.13.303.1SECTION 22.151
   22.151 Return.
27:1.0.1.1.18.13.303.2SECTION 22.152
   22.152 Reconsignment in transit.
27:1.0.1.1.18.13.303.3SECTION 22.153
   22.153 Disposition after revocation of permit.
27:1.0.1.1.18.13.303.4SECTION 22.154
   22.154 Disposition on permanent discontinuance of use.
27:1.0.1.1.18.13.303.5SECTION 22.155
   22.155 Emergency disposition to another permittee.
27:1.0.1.1.18.14SUBPART M
Subpart M - Records of Transactions
27:1.0.1.1.18.14.303.1SECTION 22.161
   22.161 Records.
27:1.0.1.1.18.14.303.2SECTION 22.162
   22.162 Inventories.
27:1.0.1.1.18.14.303.3SECTION 22.163
   22.163 Time for making entries.
27:1.0.1.1.18.14.303.4SECTION 22.164
   22.164 Filing and retention of records.
27:1.0.1.1.18.14.303.5SECTION 22.165
   22.165 Photographic copies of records.
27:1.0.1.1.18.15SUBPART N
Subpart N - Use of Tax-Free Spirits by the United States or Government Agency
27:1.0.1.1.18.15.303.1SECTION 22.171
   22.171 General.
27:1.0.1.1.18.15.303.2SECTION 22.172
   22.172 Application and permit, Form 5150.33.
27:1.0.1.1.18.15.303.3SECTION 22.173
   22.173 Procurement of tax-free spirits.
27:1.0.1.1.18.15.303.4SECTION 22.174
   22.174 Receipt of shipment.
27:1.0.1.1.18.15.303.5SECTION 22.175
   22.175 Discontinuance of use.
27:1.0.1.1.18.15.303.6SECTION 22.176
   22.176 Disposition of excess spirits.