§ 170.22 Forms prescribed.

(a) The Director is authorized to prescribe all forms required by this subpart, including bonds, applications, notices, reports, returns and records. 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 subpart.

(b) ATF Publication 1322.1, Public Use Forms, is a numerical listing of forms issued by the Bureau of Alcohol, Tobacco and Firearms. This publiIcation is available from the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

(c) Requests for forms should be mailed to the ATF Distribution Center, 7943 Angus Court, Springfield, Virginia 22153.

[T.D. ATF-114, 47 FR 43948, Oct. 5, 1982, as amended by T.D. ATF-249, 52 FR 5962, Feb. 27, 1987]

§ 170.23 Meaning of terms.

When used in this subpart and in forms prescribed under this subpart, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning as 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 "include", "includes" and "including" do not exclude things not enumerated which are in the same general class.

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 subpart. Articles. Denatured spirits or any product or preparation which contains more than 25% by volume of denatured spirits.

CFR. The Code of Federal Regulations.

Container. Any receptacle, vessel, barrel, cask, keg, bottle, jug, can, or jar of the character used for the packaging of distilled spirits.

Demand letter. The "demand letter" is the formal requirement of the special agent in charge that a person disposing of any article, container, or substance shall render a correct return.

Denatured spirits. Spirits to which denaturants have been added pursuant to formulas prescribed in Part 21 of this chapter.

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

Dispose. "Dispose" and all forms of the word shall mean and include consign, sell, transfer, deliver, destroy, or lose, and all forms of those words.

Distilled spirits or spirits. That substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof, from whatever source or by whatever process produced), but not denatured spirits unless specifically stated.

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

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

Regional director (compliance). The principal ATF regional official in charge of regulatory enforcement.

Render. To deliver the completed return to the office indicated in the demand letter, not later than the date required by the demand letter, or to mail such completed return, in an envelope properly addressed and stamped, in sufficient time for such envelope to be postmarked by the U.S. Postal Service not later than the date required by the demand letter. The time and date of the United States postmark shall constitute the time and date of delivery of the return to the designated office.

Special agent in charge. The principal official responsible for the ATF criminal enforcement program within an AFT district.

Substance. Includes any of the following: Any grade or type of sugar, syrup, or molasses derived from sugar cane, sugar beets, corn, sorghum, or any other source; starch; potatoes; grain, or corn meal, corn chops, craked corn, rye chops, middlings, shorts, bran, or any other grain derivative; malt; malt sugar, or malt syrup; oak chips, charred or not charred; yeast; cider; honey; fruits; grapes; berries; fruit, grape, or berry juices or concentrates; wine; caramel; burnt sugar; gin flavor; Chinese bean cake or Chinese wine cake; urea; ammonium phosphate, ammonium carbonate, ammonium sulphate, or any other yeast food; ethyl acetate or any other ethyl ester; any other material of the character used in the manufacture of distilled spirits, or any chemical or other material suitable for promoting or accelerating fermentation; any chemical or material of the character used for the production of distilled spirits by chemical reaction; or any combination of any such materials or chemicals.

This chapter. Title 27, Code of Federal Regulations, Chapter I (27 CFR Chapter I).

United States. The several States and the District of Columbia. U.S.C. The United States Code.

[T.D. ATF-114, 47 FR 43948, Oct. 5, 1982, as amended by T.D. ATF-199, 50 FR 9196, Mar. 6, 1985]

§ 170.24 Returns required; substances and articles.

Every person in the United States who disposes of any substance or article, as defined in § 170.23, shall, when required by a demand letter issued by the special agent in charge and until notified to the contrary in writing by such officer, render in writing a correct return on Form 3330.3, Returns of Articles, Containers or Substances, or on such other form authorized by the special agent in charge. The return shall enable the special agent in charge to make a determination in accordance with law as to whether all taxes due with respect to any distilled spirits produced or recovered from such substances or articles have been paid. The return shall be rendered for the periods specified in the demand letter and shall show:

(a) The date of each disposition of such substances or articles, and in such quantities, as shall be specified by the special agent in charge in the demand letter;

(b) The quantity and kind of each substance or article disposed of;

(c) The name and complete address of each purchaser, consignee, and other person actually receiving such substances or articles, and of any other person for, by, or through whom the substances or articles were ordered or disposed of;

(d) The date and method of shipment or delivery; and

(e) If delivered or shipped by truck or other conveyance, the State or city registration number of such truck or conveyance, and the name and complete address of the operator of such truck or conveyance as shown by his operator's license, giving the number of such operator's license and the State where issued. Where shipment is made by a common carrier, such as a railroad, trucking company, steamboat line, etc., the information required by paragraph (e) of this section need not be reported, but in lieu thereof there shall be furnished the complete routing of the shipment, full name and ad

dress of first carrier, and railroad car number or name of ship.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1373, as amended (26 U.S.C. 5291))

§ 170.25 Returns required; containers.

Every person in the United States who disposes of any containers as defined in § 170.23 shall, when required by a demand letter issued by the special agent in charge, and until notified to the contrary in writing by such officer, for the purpose of protecting the revenue, render in writing a correct return on Form 3330.3 or on such other form authorized by the special agent in charge. The return shall be rendered for the periods specified in the demand letter and shall show:

(a) The date of each disposition of such containers, and in such quantities, as may be specified by the special agent in charge in the demand letter;

(b) The quantity and kind of containers disposed of;

(c) The name and address of each purchaser, consignee, and other person actually receiving such containers and of any other person for, by, or through whom the containers were ordered or disposed of;

(d) The date and method of shipment or delivery; and

(e) If delivered or shipped by truck or other conveyance, the State or city registration number of such truck or conveyance, and the name and complete address of the operator of such truck or conveyance as shown by his operator's license giving the number of such operator's license and the State where issued. Where shipment is made by a common carrier, such as a railroad, trucking company, steamboat line, etc., the information required by paragraph (e) of this section need not be reported, but in lieu thereof there shall be furnished the complete routing of the shipment, full name and address of first carrier, and railroad car number or name of ship.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1374, as amended (26 U.S.C. 5301))

§ 170.26 Rendition of returns.

(a) The return shall be rendered on Form 3330.3 to the officer or employee of the Bureau of Alcohol, Tobacco and