27 CFR Part 22
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
- PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A—Alcohol
- Subpart A—Scope
- § 22.1 General.
- § 22.2 Territorial extent.
- § 22.3 Related regulations.
- Subpart B—Definitions
- § 22.11 Meaning of terms.
- 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.
- Subpart Ca [Reserved]
- 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.
- Subpart E [Reserved]
- Subpart F—Premises and Equipment
- § 22.91 Premises.
- § 22.92 Storage facilities.
- § 22.93 Equipment for recovery and restoration of tax-free alcohol.
- 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.
- 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.
- 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.
- 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.
- Subpart K—Destruction
- § 22.141 General.
- § 22.142 Destruction.
- 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.
- 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.
- 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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