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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 22 - Distribution and Use of Tax-Free 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 |
| 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. |
| 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. |
| § 22.27 - Detention of containers. |
| Subpart D - Qualification |
| 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. |
| 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. |
| Industrial Alcohol User Permit, ATF F 5150.9 |
| Permanent Discontinuance of Use of Tax-Free Alcohol |
| § 22.68 - Notice of permanent discontinuance. |
| Registry of Stills |
| § 22.66 - Registry of stills. |
| Subpart E - XXX |
| § 22.71 - Bond. |
| § 22.72 - Evaluation of bond penal sum. |
| § 22.73 - Corporate surety. |
| § 22.74 - Filing of powers of attorney. |
| § 22.75 - Execution of powers of attorney. |
| § 22.76 - Deposit of securities instead of corporate surety. |
| § 22.77 - Consents of surety. |
| § 22.78 - Strengthening bonds. |
| § 22.79 - Superseding bonds. |
| § 22.80 - Notice by surety of termination of bond. |
| § 22.81 - Termination of rights and liability under a bond. |
| § 22.82 - Release of pledged securities. |
| 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. |
| Subpart Ca - XXX |
| § 22.37 - Liability for special tax. |
| § 22.38 - Special tax returns. |
| Special Tax Stamps |
| § 22.39 - Issuance, distribution, and examination of special tax stamps. |
| § 22.40 - Changes in special tax stamps. |
| § 22.38a - Employer identification number. |