27 CFR § 20.63 - Adoption of formulas and statements of process.
---
identifier: "/us/cfr/t27/s20.63"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 20.63 - Adoption of formulas and statements of process."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "20.63"
section_name: "Adoption of formulas and statements of process."
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"
---
# 20.63 Adoption of formulas and statements of process.
(a) Adoption of formulas and statements of process is permitted:
(1) When a successor (proprietorship or fiduciary) adopts a predecessor's formulas and statements of process as provided in §§ 20.57(c) and 20.58; and
(2) When a permittee adopts for use at one plant, the formulas previously approved by TTB for use at another plant, or when a permittee adopts a formula previously approved by TTB for a parent or subsidiary, provided that in the case of a parent-subsidiary relationship the subsidiary is wholly-owned by the parent.
(b) The adoption will be accomplished by the submission of a certificate of adoption. The certificate of adoption shall be submitted to the appropriate TTB officer and shall contain:
(1) A list of all approved formulas or statements of process in which S.D.S. is used or recovered;
(2) The formulas of S.D.S. used or recovered;
(3) The dates of approval of the relevant Forms 1479-A or TTB Forms 5150.19:
(4) The applicable code number(s) for the article or process;
(5) The name of the permittee adopting the formulas, followed by the phrase, for each formula, “Formula of ______ (Name and permit number of permittee who received formula approval) is hereby adopted;” and
(6) In the case of a permittee adopting the formulas of another entity, evidence of its relationship to that entity.
(Approved by the Office of Management and Budget under control number 1513-0061)
[T.D. TTB-140, 81 FR 59456, Aug. 30, 2016]