CHAPTER I-BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY-Continued NOTE 1: Nomenclature changes to Subchapter M of Title 27 appear at 41 FR 44038, O 1976. NOTE 2: Nomenclature changes to this Title 27 appear at 43 FR 13531, March 31, 1 SUBCHAPTER M-ALCOHOL, TOBACCO AND OTHER EXCISE TAXE Continued Part 200 211 212 213 231 240 245 250 251 252 270 275 285 290 295 296 Rules of practice in permit proceedings...... Formulas for denatured alcohol and rum. Taxpaid wine bottling houses Wine......... Beer................ Liquors and articles from Puerto Rico and the Importation of distilled spirits, wines, and beer Manufacture of cigars and cigarettes Importation of cigars, cigarettes, and cigarette papers and tubes....... Manufacture of cigarette papers and tubes.. Exportation of cigars, cigarettes, and cigarette papers and tubes, without payment of tax, or with drawback of tax............ Removal of cigars, cigarettes, and cigarette papers and tubes, without payment of tax, for use of the United States...... Miscellaneous regulations relating to cigars, cigarettes, and cigarette papers and tubes ..... Additional supplementary publications are issued covering individual parts of the Alco Tobacco and Firearms Regulations, the Tobacco Tax Guide, and Regulations Under Conventions. 3 U.S. Customs Service, Department of the Treasury: See 19 CFR Chapter I. Federal Trade Commission: See 16 CFR Chapter I. Food and Drug Administration, Department of Health and Human Services: See Foreign Trade Statistics, Bureau of the Census, Department of Commerce: See NOTE 1: Other regulations issued by the Department of the Treasury appear in Title 26; 31 CFR Chapter I. NOTE 2: The regulations appearing in this title were originally issued by the Federal Alcohol Administration which was abolished by Reorganization Plan No. III, Apr. 2, 1940, 5 FR 2107, 3 CFR, 1940 Supp. Treasury Order 30, June 12, 1940, 5 FR 2212, issued under sections 2 and 8 of Reorganization Plan No. III (54 Stat. 1232) provided that these regulations continue in effect as regulations of the Bureau of Alcohol, Tobacco and Firearms. ABBREVIATIONS: The following abbreviations are used in this chapter: SUBCHAPTER M-ALCOHOL, TOBACCO AND OTHER EXCISE TAXES-Continued EDITORIAL NOTE: The regulations formerly codified as 26 CFR Parts 170 through 299 (Subchapter E-Alcohol, Tobacco and Other Excise Taxes) were redesignated as 27 CFR Parts 170 through 299, (Subchapter M-Alcohol, Tobacco and Other Excise Taxes) at 40 FR 16835, April 15, 1975. NOTE: For nomenclature changes to Part 200, see T. D. ATF-48, 43 FR 13532, Mar. 31, 1978. Subpart A-Scope and Construction of Regulations § 200.1 Scope of part. The regulations in this part govern the procedure and practice in connection with the disapproval of applications for basic permits, and for the suspension, revocation and annulment of such permits under sections 3 and 4 of the Federal Alcohol Administration Act (27 U.S.C. 201 et seq.) and disapproval, suspension, and revocation of permits under Title 26 of the United States Code. The regulations in this part shall also govern, insofar as applicable, any adversary proceeding involving adjudication required by statute to be determined on the record after opportunity for hearing, under laws administered by the Bureau of Alcohol, Tobacco and Firearms. [21 FR 1441, Mar. 6, 1956, as amended by T.D. 6389, 24 FR 4790, June 12, 1959. Redesignated at 40 FR 16835, Apr. 15, 1975] NOTE: For FR amendments to § 200.1, see the List of CFR Sections Affected in the Finding Aids section of this volume. § 200.2 Liberal construction. The regulations in this part shall be liberally contrued to secure just, expeditious, and efficient determination of the issues presented. The Rules of Civil Procedure for the United States District Courts (28 U.S.C. Appendix), where applicable, shall be a guide in any situation not provided for or controlled by this part but shall be liberally construed or relaxed when necessary. (5 U.S.C. 552(a) (80 Stat. 383, as amended)) [T.D. ATF-92, 46 FR 46917, Sept. 23, 1981] § 200.3 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] Applicant. Any person who has filed an initial application for a permit under the Federal Alcohol Administration Act or the Internal Revenue Code (26 U.S.C.). Application—(a) General. Any application for a permit under the Federal Alcohol Administration Act or the Internal Revenue Code (26 U.S.C.). (b) Initial application. An application for an original permit for operations not covered by an existing permit. (c) Renewal application. An application timely filed for the renewal of an existing permit. Attorney for the Government. The Attorney in the office of the Chief Counsel (assigned to the National or regional office) authorized to repre sent the regional regulatory administrator in the proceeding. CFR. The Code of Federal Regulations. Citation. Includes any notice contemplating the disapproval of an application (whether initial or renewal) or any order to show cause why a permit should not be suspended, revoked or annulled. Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, D.C. Initial decision. The decision (order) of the regional regulatory administrator in any proceeding on an initial application for a permit, and the decision of the administrative law judge in any proceeding on the suspension, revocation, or annulment of a permit or on the disapproval of a renewal application. Other term. Any other term defined in the Federal Alcohol Administration Act (27 U.S.C. 201), the Internal Revenue Code (26 U.S.C.) or the Administrative Procedure Act (5 U.S.C. 1001), where used in this part, shall have the meaning assigned to it therein. Permit (a) Basic Permit. The document authorizing the person named therein to engage in a designated business or activity under the Federal Alcohol Administration Act. (b) Industrial use permit. A document issued pursuant to 26 U.S.C. 5271(a), authorizing a person named therein to use distilled spirits free of tax, deal in or use specially or completely denatured spirits, as described therein. (c) Operating permit. "Operating permit" shall mean the document issued pursuant to 26 U.S.C. 5171, authorizing the person named therein to engage in the business described therein. (d) Tobacco permit. The document issued pursuant to 26 U.S.C. 5713(a), authorizing the person named therein to engage in the business described therein. (e) Withdrawal permit. The document issued pursuant to 26 U.S.C. 5271(a), authorizing the person named therein to withdraw tax-free spirits or specially denatured spirits, as specified therein. 90-093 0-82--2 |