2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
	22.1	General.
	22.2	Territorial extent.
	22.3	Related regulations.
	22.11	Meaning of terms.
	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.
	22.31	Persons liable for tax.
	22.33	Time of destruction of marks and brands.
	22.35	Execution under penalties of perjury.
	22.36	Filing of qualifying documents.
	22.37	Liability for special tax.
	22.38	Special tax returns.
	22.38a	Employer identification number.
	22.39	Issuance, distribution, and examination of special tax stamps.
	22.40	Changes in special tax stamps.
	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.
	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.
	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.
	22.66	Registry of stills.
	22.68	Notice of permanent discontinuance.
	22.91	Premises.
	22.92	Storage facilities.
	22.93	Equipment for recovery and restoration 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.
	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.
	22.121	Liability and responsibility of carriers.
	22.122	Losses in transit.
	22.123	Losses on premises.
	22.124	Incomplete shipments.
	22.125	Claims.
	22.131	General.
	22.132	Deposit in storage tanks.
	22.133	Shipment for redistillation.
	22.134	Records of shipment.
	22.141	General.
	22.142	Destruction.
	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.
	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.
	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.