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Weights and Specific GravitIES OF SPECIALLY DENATURED ALCOHOL '—Continued [Slight deviations from this table may occur due to variations in specific gravities of authorized denaturants. Values for 190° proof determined experimentally by National Bureau of Standards. Other values calculated from these gravities.]

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"Where alternate denaturants are permitted, the above weights are based on the first denaturant or combination listed in the formula.

*With sodium iodide.

"Calculated on the basis of 85 percent ethyl acetate. "Calculated on the basis of 100 percent ethyl acetate.

[22 FR 1330, Mar. 5, 1957, as amended by T.D. 6474, 25 FR 5998, June 29, 1960; T.D. 6977, 33 FR 15711, Oct. 24, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975)

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Subpart A-Scope

§ 213.1 General.

The regulations in this part relate to tax-free alcohol and cover the procurement, storage, use, and recovery of such alcohol.

§ 213.2 Territorial extent.

This part applies to the several States of the United States and the District of Columbia.

§ 213.3 Related regulations.

Regulations related to this part are listed below:

27 CFR Part 186-Gauging Manual. 27 CFR Part 196-Stills.

27 CFR Part 200-Rules of Practice in Permit Proceedings.

27 CFR Part 201-Distilled Spirits Plants. 27 CFR Part 250-Liquors and Articles From Puerto Rico and the Virgin Islands.

27 CFR Part 251-Importation of Distilled Spirits, Wines, and Beer.

31 CFR Part 225-Acceptance of Bonds,

Notes, or Other Obligations Issued or
Guaranteed by the United States as Se-
curity in Lieu of Surety or Sureties on
Penal Bonds.

Subpart B-Definitions

§ 213.11 Meaning of terms.

When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or the manifestly incompatible with intent thereof, terms shall have the meaning ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms "includes" and "including" do not exclude things not enumerated which are in the same general class.

Alcohol. Spirits having a proof of 190 degrees or more when withdrawn form bond, including all subsequent dilutions and mixtures thereof, from whatever source or by whatever process produced.

ATF Officer. An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform

any function relating to the administration or enforcement of this part. CFR. The Code of Federal Regulations.

Delegate. Any officer, employee, or agency of the Department of the Treasury authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context.

Director, The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, D.C.

Executed under penalties of perjury. Signed with the prescribed declaration under the penalties of perjury as provided on or with respect to the claim form, or other document or, where no form of declaration is prescribed, with the declaration "I declare under the penalties of perjury that this

(insert type of document, such as statement, report, certificate, application, claim, or other document), including the documents submitted in support thereof, has been examined by me and, to the best of my knowledge and belief, is true, correct, and complete."

Fiduciary. A guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.

Gallon or wine gallon. The liquid measure equivalent to the volume of 231 cubic inches.

Industrial use permit. The document issued pursuant to section 5271(a), I.R.C., authorizing the person named therein to use tax-free alcohol, as described therein.

I.R.C. The Internal Revenue Code of 1954, as amended.

Permittee. Any person holding an industrial use permit on Form 1447.

Person. An individual, trust, estate, partnership, association, company, or corporation.

Proof. The ethyl alcohol content of a liquid at 60 degrees Fahrenheit, stated as twice the percent of ethyl alcohol by volume.

Proof gallon. A gallon at 60 degrees Fahrenheit which contains 50 percent by volume of ethyl alcohol having a specific gravity of 0.7939 at 60 degrees

Fahrenheit referred to water at 60 degrees Fahrenheit as unity, or the alcoholic equivalent thereof.

Region. A Bureau of Alcohol, Tobacco, and Firearms Region.

Regional regulatory administrator. The principal ATF regional official resonsible for administering regulations in this part.

Restoration. Restoring to the original state of recovered tax-free alcohol, including redistillation of the recovered alcohol to 190 degrees or more of proof and the removal of foreign materials by redistillation, filtration, or other suitable means.

Secretary. The Secretary of the Treasury or his delegate.

Spirits or distilled spirits. The substance known as ethyl alcohol, ethanol, or spirits of wine, having a proof of 190 degrees or more when withdrawn from bond, including all subsequent dilutions and mixtures thereof, from whatever source or by whatever process produced.

This chapter. Chapter I, Title 26, Code of Federal Regulations.

U.S.C. The United States Code.

Withdrawal permit. The document issued pursuant to section 5271 (a), I.R.C., authorizing the person named therein to withdraw tax-free alcohol, as specified therein, from the premises of a distilled spirits plant.

(26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and Sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat. 744)) [T.D. ATF-48, 43 FR 13547, Mar. 31, 1978]

Subpart C-Administrative Provisions

AUTHORITIES

§ 213.21 Forms prescribed.

The Director is authorized to prescribe all forms required by this part. All of the information called for in each form shall be furnished, as indicated by the headings on the form and the instructions thereon or issued in respect thereto, and as required by this part.

§ 213.22 Alternate methods or procedures; and emergency variations from requirements.

(a) Alternate methods or procedures. The permittee, on specific approval by the Director as provided in this paragraph, may use an alternate method or procedure in lieu of a method or procedure specifically prescribed in this part. The Director may approve an alternate method or procedure, subject to stated conditions, when he finds that

(1) Good cause has been shown for the use of the alternate method or procedure;

(2) The alternate method or procedure is within the purpose of, and consistent with the effect intended by, the specifically prescribed method or procedure, and affords equivalent security to the revenue; and

(3) The alternate method or procedure will not be contrary to any provision of law, and will not result in an increase in cost to the Government or hinder the effective administration of this part.

No alternate method or procedure relating to applications for permits or amendment or renewal of permits, or to the giving of any bond shall be authorized under this paragraph. Where the permittee desires to employ an alternate method or procedure, he shall submit a written application so to do, in triplicate, to the regional regulatory administrator, for transmittal to the Director. The application shall specifically describe the proposed alternate method or procedure, and shall set forth the reasons therefor. Alternate methods or procedures shall not be employed until the application has been approved by the Director. The permittee shall, during the period of authorization of an alternate method or procedure, comply with the terms of the approved application. Authorization for any alternate method or procedure may be withdrawn whenever in the judgment of the Director the revenue is jeopardized or the effective administration of this part is hindered by the continuation of such authorization. As used in this paragraph, alternate methods or proce

dures shall include alternate construction or equipment.

(b) Emergency variations from requirements. The Director may approve construction, equipment, and methods of operation, other than as specified in this part, where he finds that an emergency exists and the proposed variations from the specified requirements are necessary, and the proposed variations:

(1) Will afford the security and protection to the revenue intended by the prescribed specifications;

(2) Will not hinder the effective administration of this part; and

(3) Will not be contrary to any provision of law.

Variations from requirements granted under this paragraph are conditioned on compliance with the procedures, conditions, and limitations with respect thereto set forth in the approval of the application. Failure to comply in good faith with such procedures, conditions, and limitations shall automatically terminate the authority for such variations and the permittee thereupon shall fully comply with the prescribed requirements of regulations from which the variations were authorized. Authority for any variation may be withdrawn whenever in the judgment of the Director the revenue is jeopardized or the effective administration of this part is hindered by the continuation of such variation. Where the permittee desires to employ such variation, he shall submit a written application so to do, in triplicate, to the regional regulatory administrator for transmittal to the Director. The application shall describe the proposed variations and set forth the reasons therefor. Variations shall not be employed until the application has been approved.

(72 Stat. 1395; 26 U.S.C. 5552)

§ 213.23 Allowance of claims.

The regional regulatory administrator is authorized to allow claims for losses of tax-free alcohol.

§ 213.24 Permits.

The Director shall issue permits covering the use of tax-free spirits by the

United States or a Governmental agency thereof. The regional regulatory administrator is authorized to issue all other industrial use permits and withdrawal permits required under this part.

§ 213.25 Bonds and consents of surety.

The regional regulatory administrator is authorized to approve all bonds and consents of surety required by this part.

§ 213.26 Right of entry and examination.

An ATF officer may enter during regular business hours any premises qualified under this part for the purpose of inspecting records and reports required to be maintained on such premises. Such officer may also inspect and take samples of tax-free alcohol to which such records and reports relate.

(72 Stat. 1373; 26 U.S.C. 5275)

§ 213.27 Detention of containers.

Any ATF officer may detain any container containing, or supposed to contain, alcohol when he has reason to believe that such alcohol was withdrawn, sold, transported, or used in violation of law or this part; and every such container shall be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the regional regulatory administrator, unless the person in possession of the container immediately prior to its detention, in consideration of the container being kept on his premises during detention, executes a waiver of the 72-hour limitation on detention of the container.

(72 Stat. 1375; 26 U.S.C. 5311)

LIABILITY FOR TAX

§ 213.28 Persons liable for tax.

Any person who removes, sells, transports, or uses alcohol, withdrawn free of tax, in violation of laws or regulations pertaining thereto, and all

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