Sec.

211.257 Disposition of recovered denatured alcohol, recovered specially denatured rum, or articles on permanent discontinuance of use of denatured alcohol or specially denatured rum.

211.258 Disposition of completed articles after revocation of permit.

Subpart O-Records and Reports

211.261 Records of completely denatured alcohol.

211.262 Records of proprietary antifreeze made with completely denatured alcohol.

211.263 Records of recovered completely denatured alcohol and articles.

211.264 Records of bonded dealers. 211.265 Records of users of specially denatured spirits.

211.266 Records of reprocessing, repackag

ing, bottling, and resale of bay rum, hair lotions, skin lotions, and similar products.

211.267 Invoices by users of specially dena

tured spirits and other persons.

211.268 Records of special industrial solvents and proprietary solvents. 211.269 Reports of persons recovering completely denatured alcohol and articles. 211.270 Reports of bonded dealers.

211.271 Reports of users.

211.272 Time for making of entries. 211.273 Filing and retention of records and copies of reports.

211.274 Photographic copies of records. 211.275 Form 133 to be provided by users at own expense.

Subpart P-Samples

211.281 Samples of specially denatured spirits.

211.282 Size of samples.

211.283 Application and permit, Form 1512.

211.284 Labels for samples. 211.285 Form 1473.

AUTHORITY: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted.

SOURCE: 25 FR 5968, June 28, 1960; 25 FR 7738, Aug. 13, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

Subpart A-Scope

§ 211.1 General.

The regulations in this part relate to denatured distilled spirits and cover the procurement, use, disposition, and recovery of denatured alcohol, special

ly denatured rum, and articles containing denatured spirits.

§ 211.2 Territorial extent.

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

§ 211.3 Related regulations.

Regulations relating to this part are listed below:

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 212-Formulas for Denatured Alcohol and Rum.

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.

27 CFR Part 252-Exportation of Liquors. 31 CFR Part 225-Acceptance of Bonds, Notes, or Other Obligations Issued or Guaranteed by the United States as Security in Lieu of Surety or Sureties on Penal Bonds.

Subpart B-Definitions

§ 211.11 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, from whatever source or by whatever process produced; the term does not include such spirits as whisky, brandy, rum, gin, vodka, or products of rectification.

Article. Any substance or preparation in the manufacture of which denatured spirits are used, including the product obtained by further manufacture or by combination with other materials, if the article subjected to further manufacture or combination contained denatured spirits.

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.

Bonded dealer. A person who holds an industrial use permit to deal in specially denatured alcohol or specially denatured rum for resale to persons authorized to purchase or receive specially denatured alcohol or specially denatured rum in accordance with this part.

Bulk conveyance. Any tank car, tank truck, tank ship, or tank barge, or a compartment of any such conveyance, or any other container approved by the Director for the conveyance of comparable quantities of denatured spirits or articles.

CFR. The Code of Federal Regulations.

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 Part 212 of this chapter.

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.

Denaturant. Any one of the materials authorized under the provisions of Part 212 of this chapter for addition to spirits in the production of denatured spirits.

Denatured spirits. Alcohol or rum to which denaturants have been added as provided in Part 212 of this chapter.

Denaturer. The proprietor of a distilled spirits plant who denatures alcohol or rum pursuant to Part 201 of this chapter.

Director. The Director, the Department of the Treasury, Internal Revenue Service, Washington, D.C.

Distributor. Any person who sells completely denatured alcohol, other than a proprietor of a distilled spirits plant who sells such alcohol at the plant premises, and any person who sells articles containing completely or specially denatured alcohol or specially denatured rum, other than the

manufacturer thereof, except where otherwise specifically restricted in this part.

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. 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 deal in or use specially denatured alcohol or specially denatured rum or to recover denatured alcohol, specially denatured rum, or articles, as described therein.

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

ATF officer. An officer or employee of the Internal Revenue Service duly authorized to perform any function relating to the administration or enforcement of this part.

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.

Permittee. Any person holding an industrial use permit authorized under this part.

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.

Proprietary solvents. Solvents containing more than 25 percent of alcohol by volume which are manufactured with specially denatured alcohol in accordance with proprietary solvent formulations as authorized by this part.

Recover. To salvage, after use, specially denatured spirits, completely denatured alcohol without all of its original denaturants, or articles containing denatured spirits, if (1) such articles were made with specially denatured spirits and do not contain all of their original ingredients or (2) such articles were made with completely denatured alcohol and do not contain all of the

original denaturants of the completely

denatured alcohol.

Recovered article. An article containing specially denatured spirits salvaged without all of its original ingredients, or an article containing completely denatured alcohol salvaged without all of the denaturants for completely denatured alcohol.

Recovered denatured alcohol. Denatured alcohol (except completely denatured alcohol with all of the original denaturants remaining therein) which has been recovered.

Recovered denatured rum. Denatured rum which has been recovered. Region. A Bureau of Alcohol, Tobacco and Firearms Region.

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

Restoration. Restoring to the original state (except that the restored material may or may not contain denaturants to the same extent as the original material) of recovered denatured alcohol, recovered specially denatured rum, or recovered articles containing denatured alcohol or specially denatured rum. Restoration includes bringing the alcohol content of the recovered product to 190 degrees of proof or more or to not less than the original proof if less than 190 degrees. Restoration also includes the removal

of foreign materials by any uitable means.

Rubbing alcohol base. An article which, except for the addition of water, is manufactured with specially denatured alcohol in accordance with the formulas for rubbing alcohol provided 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.

Secretary. The Secretary of the Treasury or his delegate.

Special industrial solvents. Solvents containing more than 25 percent of alcohol by volume which are manufac tured with specially denatured alcohol in accordance with special industrial solvent formulations as authorized by

this part.

Specially denatured alcohol. Those spirits known as alcohol, as defined in this section, denatured pursuant to the specially denatured alcohol formulas authorized under Subpart D of Part 212 of this chapter.

Specially denatured rum. Those spirits known as rum, as defined in this section, denatured pursuant to the specially denatured rum formula authorized under Subpart D of Part 212 of this chapter.

Spirits or distilled spirits. Alcohol or rum as defined in this part.

Tank truck. A tank-equipped semitrailer, trailer, or truck, conforming to the requirements of this part.

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 specially denatured alcohol or specially denatured rum, as specified therein, from the premises of a distilled spirits plant or bonded dealer.

(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 13546, Mar. 31, 1978]

Subpart C-Administrative Provisions

AUTHORITIES

§ 211.21 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.

(72 Stat. 1372; 26 U.S.C. 5273)

§ 211.22 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 procedures 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 of 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 variations, 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