permittee may submit an annual report on Form 1482, on a fiscal year (July 1 through June 30) basis, in lieu of monthly reports, if— (a) He is authorized to withdraw not more than 660 gallons per annum; or (b) He is authorized to withdraw more than 660 gallons per annum and the regional regulatory administrator, pursuant to application, finds that he maintains an accounting system which affords adequate control and that the filing of an annual report will not interfere with the effective administration of this part. Notwithstanding the foregoing provisions in this section, the regional regulatory administrator may at any time require the submission of monthly reports on Form 1482 by any permittee. A permittee required to file monthly reports under this section shall also submit an annual summary on Form 1482 of the quantity of specially denatured spirits used and recovered during the fiscal year. A permittee discontinuing business shall file a summary report on Form 1482 of all transactions from July 1 to the date of discontinuance, marking such summary report "Final Report." Separate reports shall be prepared covering specially denatured alcohol and denatured rum. The permittee shall submit the original of the Form 1482 to the regional regulatory administrator not later than the 10th day of the month succeeding the period for which the report is submitted and retain the duplicate for his files. (72 Stat. 1373; 26 U.S.C. 5275) [T.D. 6715, 29 FR 3663, Mar. 24, 1964. Redesignated at 40 FR 16835, Apr. 15, 1975] § 211.272 Time for making of entries. Each transaction or operation required by this subpart to be shown in the records shall be entered therein on the day on which the operation or transaction occurs, except where supplemental or auxiliary records are prepared of, and concurrent with, the individual transaction or operation, from which the records are to be posted, the making of entries on the daily records may be deferred to not later than the close of the business day next succeed ing the day on which such operation or transaction occurred. (72 Stat. 1373; 26 U.S.C. 5275) § 211.273 Filing and retention of records and copies of reports. All records required by this part, all auxiliary or supplemental records of individual operations and transactions from which such records are compiled, and copies of all reports submitted to the regional regulatory administrator shall be filed and maintained for a period of not less than three years after the date of the report covering the transaction or operation, in such manner as to facilitate inspection by ATF officers: Provided, That the regional regulatory administrator may require such records to be kept for an additional period of not exceeding three years in any case where he deems such retention necessary or advisable. Records and reports shall be filed at the premises where the operations are conducted. The files of records and reports shall be available during regular business hours for examination and taking of abstracts therefrom by ATF officers. (72 Stat. 1373; 26 U.S.C. 5275) § 211.274 Photographic copies of records. Persons who desire to record, copy, or reproduce records required to be preserved under § 211.273, by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original of such records, shall make application to the regional regulatory administrator, in triplicate, to do so, describing: (a) The records to be reproduced. (b) The reproduction process to be employed. (c) The manner in which the reproductions are to be preserved. (d) The provisions to be made for examining, viewing, and using such reproductions. The regional regulatory administrator shall not approve any application unless (1) the Director has approved that type of record for reproduction and the reproduction process to be em ployed, and (2) the manner of preservation of the reproductions and the provisions for examining, viewing, and using such reproductions are, in the regional regulatory administrator's opinion, satisfactory. Whenever records are reproduced under this section, the reproduced records shall be preserved in conveniently accessible files, and provisions shall be made for examining, viewing, and using the reproduced record the same as if it were the original record, and it shall be treated and considered for all purposes as though it were the original record; all provisions of law and regulations applicable to the original record shall be applicable to the reproduced record. As used in this section "original record", shall mean the record required by this part to be maintained or preserved, even though it may be an executed duplicate or other copy of the document. (72 Stat. 1395; 26 U.S.C. 5555) § 211.275 Form 133 to be provided by users at own expense. Form 133 shall be provided by the users thereof at their own expense and shall be in the form prescribed by the Director. [T.D. 6715, 29 FR 3663, Mar. 24, 1964. Redesignated at 40 FR 16835, Apr. 15, 1975] Subpart P-Samples § 211.281 Samples of specially denatured spirits. Applicants and prospective applicants for permits to use specially denatured spirits, and users, may procure samples of such spirits for experimental purposes or for use in the preparation of samples of finished products for submission with Form 1479-A. Samples of specially denatured spirits shall be procured only from proprietors of distilled spirits plants or from bonded dealers. Samples in excess of 1 quart shall be procured pursuant to a permit under § 211.283; samples of 1 quart or less may be procured without a permit. A user may, during any calendar month, use for experimental purposes or for preparation of samples of finished products for submission with Form 1479-A not more than 5 gallons of specially denatured spirits from his stock obtained under his withdrawal permit. (72 Stat. 1372; 26 U.S.C. 5273) [T.D. 6715, 29 FR 3663, Mar. 24, 1964. Redesignated at 40 FR 16835, Apr. 15, 1975] § 211.282 Size of samples. Samples of specially denatured spirits withdrawn from distilled spirits plants or bonded dealers' premises for the purposes specified in § 211.281 shall be limited to amounts sufficient for such purposes and shall not exceed 5 gallons: Provided, That in exceptional cases, when the necessity for the withdrawal of a sample exceeding 5 gallons is clearly shown, the regional regulatory administrator may authorize the withdrawal thereof. (72 Stat. 1372; 26 U.S.C. 5273) § 211.283 Application and permit, Form 1512. Applications for withdrawal of samples of specially denatured spirits in excess of one quart shall be made on Form 1512, in duplicate, to the regional regulatory administrator of the applicant's region. If Form 1512 is approved, the regional regulatory administrator shall return one copy to the applicant for forwarding to the vendor. (72 Stat. 1370; 26 U.S.C. 5271) § 211.284 Labels for samples. All samples of specially denatured spirits withdrawn from a bonded dealer's premises shall be labeled as samples and shall show the name and address and permit number of the bonded dealer, the name and address of the person to whom the sample is to be sent, and the words "Specially Denatured Alcohol" or "Specially Denatured Rum," followed by the number of the formula and quantity. (72 Stat. 1362; 26 U.S.C. 5214) 8 211.285 Form 1473. Form 1473 shall be used as provided in § 211.148 to cover shipment of samples of a size in excess of one quart and shall show the number of the sample permit, Form 1512. In the case Sec. Subpart F-Uses of Specially Denatured Alcohol and Specially Denatured Rum 212.105 Listing of products and processes using specially denatured alcohol and rum and formulas authorized therefor. Subpart G-Denaturants Authorized for 212.110 Listing of denaturants authorized for denatured spirits. Subpart H-Weights and Specific Gravities of Specially Denatured Alcohol 212.115 Weights and specific gravities of specially denatured alcohol. AUTHORITY: August 16, 1954, Chapter 736, 68A Stat. 917, as amended (26 U.S.C. 7805), unless otherwise noted. SOURCE: 22 FR 1330, Mar. 5, 1957; 22 FR 1587, Mar. 12, 1957, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Subpart A-Scope of Regulations § 212.1 Formulas for denatured spirits. The regulations in this part relate to the formulation of completely denatured alcohol, specially denatured alcohol, and specially denatured rum; to the specifications for denaturants; and to the uses of denatured spirits. The procedural and substantive requirements relative to the production of denatured alcohol and specially denatured rum are prescribed in Part 19 of this chapter and those relative to the distribution and use of denatured alcohol and specially denatured rum are prescribed in Part 211 of this chapter. [T.D. ATF-62, 44 FR 71697, Dec. 11, 1979] § 212.1a Incorporations by reference. (a) "The United States Pharmacopeia (Twentieth Revision, Official from July, 1980) and The National Formulary (Fifteenth Edition, Official from July 1, 1980)", published together as "The USP and NF Compendia", are incorporated by reference in this part. This incorporation by reference was approved by the Director of the Federal Register. The publication may be inspected at the Office of the Federal Register, Room 8401, 1108 L Street, NW., Washington, D.C., and is available from the United States Phar macopeia Convention, Inc., 12601 Twinbrook Parkway, Rockville, Maryland 20852. (b) The 1980 Special Technical Publications (STP) 23, 25, and 29 of the American Society for Testing and Materials (ASTM) are incorporated by reference in this part. This incorporation by reference was approved by the Director of the Federal Register. These publications may be inspected at the Office of the Federal Register, Room 8401, 1100 L Street, NW., Washington, D.C., and are available from the American Society for Testing and Materials, 1916 Race Street, Philadelphia, Pennsylvania 19103. (c) The "Official Methods of Analysis of the Association of Official Analytical Chemists (13th Edition 1980)" (AOAC) is incorporated by reference in this part. This incorporation by reference was approved by the Director of the Federal Register. This publication may be inspected at the Office of the Federal Register, Room 8401, 1100 L Street, NW., Washington, D.C., and is available from the Association of Official Analytical Chemists, 11 North 19th Street, Suite 210, Arlington, Virginia 22209. (Pub. L. 89-554, 80 Stat. 383, as amended (5 U.S.C. 552(a))) [T.D. ATF-92, 46 FR 46918, Sept. 23, 1981] § 212.2 Forms prescribed. (a) 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 on or pertaining to the form. In addition, information called for in each form shall be furnished as required by this part. (b) "Public Use Forms" (ATF Publication 1322.1) is a numerical listing of forms issued or used by the Bureau of Alcohol, Tobacco and Firearms. This publication is available from the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402. (c) Requests for forms should be mailed to the ATF Distribution Center, 3800 South Four Mile Run Drive, Arlington, Virginia 22206. (5 U.S.C. 552(a) (80 Stat. 383, as amended)) [T.D. ATF-92, 46 FR 46918, Sept. 23, 1981] § 212.3 Stocks of discontinued formulas. Denaturers, or specially denatured spirits dealers or users, having on hand stocks of denaturants or formulas of specially denatured spirits no longer authorized by this part may (a) continue to supply or use such stocks in accordance with permits until the stocks are exhausted; (b) otherwise dispose of such stocks in a manner satisfactory to the Director, pursuant to approval of an application (to be filed, in triplicate, with the regional regulatory administrator for transmittal to the Director); or (c) on approval by the regional regulatory administrator of an application, filed in duplicate, to do so, destroy such stocks under such supervision as the regional regulatory administrator may prescribe. [T.D. 6977, 33 FR 15708, Oct. 24, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975] § 212.4 Related regulations. Regulations related to this part are listed below: 27 CFR Part 19-Distilled Spirits Plants. 27 CFR Part 211-Distribution and Use of Denatured Alcohol and Rum. [T.D. ATF-62, 44 FR 71697, Dec. 11, 1979] Subpart B-Definitions § 212.5 Meaning of terms. When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings 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. Those spirits known as ethyl alcohol, ethanol, or spirits of wine in any form, from whatever source or by whatever process produced; the term does not include such spirits as whisky, brandy, rum, gin, or vodka. CFR. The Code of Federal Regulations. C.D.A. Completely denatured alcohol. Completely denatured alcohol. Those spirits known as alcohol, as defined in this section, denatured pursuant to completely denatured alcohol formulas prescribed in Subpart C of this part. Denaturant. A material authorized in accordance with this part, to be added to spirits in order to render such spirits unfit for beverage or internal human medicinal use. Denatured spirits. Alcohol or rum to which denaturants have been added as provided in this part. Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, D.C. Essential oil. Any of the volatile odoriferous nature oils found in plants, which impart to such plants odor, and often other characteristic properties; also, imitations of such natural oils, and aromatic substances, and synthetic oils, which possess the denaturing characteristics of such natural oils. Gallon. The liquid measure equivalent to the volume of 231 cubic inches. Manufacturer or user. A person who holds an industrial use permit to use specially denatured alcohol or specially denatured rum, or to recover completely or specially denatured alcohol, specially denatured rum, or articles manufactured with denatured spirits, or a distilled spirits plant proprietor qualified as a processor. Proof. The ethyl alcohol content of a liquid at 60 degrees Fahrenheit, stated as twice the percent of ethyl by volume. Regional regulatory administrator. The principal ATF regional official responsible for administering regulations in this part. Rum. Any spirits produced from sugar cane products and distilled at less than 190° proof in such manner that the spirits possess the taste, aroma, and characteristics generally attributed to rum. S.D.A. Specially denatured alcohol. Specially denatured alcohol. Those spirits known as alcohol, as defined in this section, denatured pursuant to the specially denatured alcohol formu |