Title 27, Part 22 — Distribution and Use of Tax-free Alcohol
80 sections
Section 22.1
General.
Section 22.2
Territorial extent.
Section 22.3
Related regulations.
Section 22.11
Meaning of terms.
Section 22.20
Delegations of the Administrator.
Section 22.21
Forms prescribed.
Section 22.22
Alternate methods or procedures; and emergency variations from requirements.
Section 22.23
Allowance of claims.
Section 22.24
Permits.
Section 22.25
Right of entry and examination.
Section 22.26
Detention of containers.
Section 22.31
Persons liable for tax.
Section 22.33
Time of destruction of marks and brands.
Section 22.35
Execution under penalties of perjury.
Section 22.36
Filing of qualifying documents.
Section 22.41
Application for industrial alcohol user permit.
Section 22.42
Data for application, Form 5150.22.
Section 22.43
Exceptions to application requirements.
Section 22.44
Disapproval of application.
Section 22.45
Organizational documents.
Section 22.48
Conditions of permits.
Section 22.49
Duration of permits.
Section 22.50
Correction of permits.
Section 22.51
Suspension or revocation of permits.
Section 22.52
Rules of practice in permit proceedings.
Section 22.53
Powers of attorney.
Section 22.54
Photocopying of permits.
Section 22.55
Posting of permits.
Section 22.57
Changes affecting applications and permits.
Section 22.58
Automatic termination of permits.
Section 22.59
Adoption of documents by a fiduciary.
Section 22.60
Continuing partnerships.
Section 22.61
Change in name of permittee.
Section 22.62
Change in trade name.
Section 22.63
Change in location.
Section 22.64
Return of permits.
Section 22.66
Registry of stills.
Section 22.68
Notice of permanent discontinuance.
Section 22.91
Premises.
Section 22.92
Storage facilities.
Section 22.93
Equipment for recovery and restoration of tax-free alcohol.
Section 22.101
Authorized uses.
Section 22.102
Prohibited uses.
Section 22.103
States and the District of Columbia.
Section 22.104
Educational organizations, colleges of learning, and scientific universities.
Section 22.105
Hospitals, blood banks, and sanitariums.
Section 22.106
Clinics.
Section 22.107
Pathological laboratories.
Section 22.108
Other laboratories.
Section 22.111
Withdrawals under permit.
Section 22.112
Regulation of withdrawals.
Section 22.113
Receipt of tax-free alcohol.
Section 22.114
Alcohol received from the General Services Administration.
Section 22.121
Liability and responsibility of carriers.
Section 22.122
Losses in transit.
Section 22.123
Losses on premises.
Section 22.124
Incomplete shipments.
Section 22.125
Claims.
Section 22.131
General.
Section 22.132
Deposit in storage tanks.
Section 22.133
Shipment for redistillation.
Section 22.134
Records of shipment.
Section 22.141
General.
Section 22.142
Destruction.
Section 22.151
Return.
Section 22.152
Reconsignment in transit.
Section 22.153
Disposition after revocation of permit.
Section 22.154
Disposition on permanent discontinuance of use.
Section 22.155
Emergency disposition to another permittee.
Section 22.161
Records.
Section 22.162
Inventories.
Section 22.163
Time for making entries.
Section 22.164
Filing and retention of records.
Section 22.165
Photographic copies of records.
Section 22.171
General.
Section 22.172
Application and permit, Form 5150.33.
Section 22.173
Procurement of tax-free spirits.
Section 22.174
Receipt of shipment.
Section 22.175
Discontinuance of use.
Section 22.176
Disposition of excess spirits.