27 C.F.R. PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart A--SCOPE
Subpart B--DEFINITIONS
Subpart C--ADMINISTRATIVE PROVISIONS
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| Delegations of the Administrator.
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| Alternate methods or procedures; and emergency variations from requirements.
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| Right of entry and examination.
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| Time of destruction of marks and brands.
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| Execution under penalties of perjury.
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| Filing of qualifying documents.
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Subpart CA--SPECIAL (OCCUPATIONAL) TAXES
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| Liability for special tax.
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| Employer identification number.
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| Issuance, distribution, and examination of special tax stamps.
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| Changes in special tax stamps.
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Subpart D--QUALIFICATION
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| Application for industrial alcohol user permit.
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| Data for application, Form 5150.22.
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| Exceptions to application requirements.
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| Disapproval of application.
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| Organizational documents.
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| Suspension or revocation of permits.
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| Rules of practice in permit proceedings.
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| Changes affecting applications and permits.
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| Automatic termination of permits.
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| Adoption of documents by a fiduciary.
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| Change in name of permittee.
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| Notice of permanent discontinuance.
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Subpart E--[RESERVED]
Subpart F--PREMISES AND EQUIPMENT
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| Equipment for recovery and restoration of tax-free alcohol.
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Subpart G--USE OF TAX-FREE ALCOHOL
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| States and the District of Columbia.
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| Educational organizations, colleges of learning, and scientific universities.
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| Hospitals, blood banks, and sanitariums.
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| Pathological laboratories.
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Subpart H--WITHDRAWAL AND RECEIPT OF TAX-FREE ALCOHOL
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| Withdrawals under permit.
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| Regulation of withdrawals.
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| Receipt of tax-free alcohol.
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| Alcohol received from the General Services Administration.
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Subpart I--LOSSES
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| Liability and responsibility of carriers.
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Subpart J--RECOVERY OF TAX-FREE ALCOHOL
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| Deposit in storage tanks.
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| Shipment for redistillation.
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Subpart K--DESTRUCTION
Subpart L--RETURN, RECONSIGNMENT AND DISPOSITION OF TAX-FREE OR RECOVERED ALCOHOL
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| Reconsignment in transit.
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| Disposition after revocation of permit.
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| Disposition on permanent discontinuance of use.
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| Emergency disposition to another permittee.
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Subpart M--RECORDS OF TRANSACTIONS
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| Filing and retention of records.
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| Photographic copies of records.
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Subpart N--USE OF TAX-FREE SPIRITS BY THE UNITED STATES OR GOVERNMENT AGENCY
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| Application and permit, Form 5150.33.
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| Procurement of tax-free spirits.
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| Disposition of excess spirits.
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