27 CFR § 20.122 - S.D.A. 39-C general-use formula.

---
identifier: "/us/cfr/t27/s20.122"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 20.122 - S.D.A. 39-C general-use formula."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "20.122"
section_name: "S.D.A. 39-C 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"
---


# 20.122 S.D.A. 39-C general-use formula.

S.D.A. 39-C general-use formula is a formula for articles made with alcohol denatured in accordance with S.D.A. Formula No. 39-C. Articles made pursuant to this general-use formula shall contain, in each gallon of finished product, not less than 2 fl. oz. of perfume material (essential oils as defined in § 21.11, isolates, aromatic chemicals, etc.). Unless approved with the endorsement “for export only,” all articles made with alcohol denatured in accordance with S.D.A. Formula No. 39-C must be made in accordance with this formula.

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