27 CFR § 20.120 - Multi-purpose general-use formula.

---
identifier: "/us/cfr/t27/s20.120"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 20.120 - Multi-purpose general-use formula."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "20.120"
section_name: "Multi-purpose general-use formula."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "20"
part_name: "DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805."
regulatory_source: "T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted."
cfr_part: "20"
---


# 20.120 Multi-purpose general-use formula.

TTB authorizes this general-use formula for the manufacture of any article that:

(a) Is made with alcohol denatured in accordance with S.D.A. Formula No. 1, 3-A, 13-A, 19, 23-A, 23-H, 30, 32, 35-A, 36, 37, 38-D, 40, 40-A, and/or 40-B, but no other specially denatured spirits formula;

(b) Conforms to one of the Use Codes specified in part 21 of this chapter authorized for the S.D.A. formulation(s) being used to make the article, other than Use Code 900, as described in part 21 of this chapter; and

(c) Contains sufficient additional ingredients, other than the denaturants prescribed for the applicable S.D.A. formula(s) —

(1) To definitely change the composition and character of the S.D.A. used to make the article, and

(2) To ensure that the finished article is unfit for beverage or other internal human use, and, unless approved under § 20.193(b), is incapable of being reclaimed or diverted to beverage use or internal human use; and

(d) Does not conform to any other general-use formula provided in subpart F of this part.

[T.D. TTB-140, 81 FR 59458, Aug. 30, 2016]