Laws and Regulations


Menu

nonbeverage drawback       

stills, distilling apparatus

 volatile fruit flavor concentrate plants

procedure and administration   

denatured spirits

 tax-free alcohol

This page provides direct links to the GPO Access "online version" ("e-CFR") of regulations which are updated daily.  The "official version" of the regulations which is updated yearly (next update April 2007) can be viewed and/or downloaded directly from this site as either a text (.htm) version or a .pdf file version. 



Drawback - Nonbeverage Products:

26 U.S.C. Sec. 5131- 5134
"Nonbeverage Domestic Drawback Claimants"

The four sections of law in the United States Code ("U.S.C.") pertaining to nonbeverage drawback. GPO Access text/htm files.

(see below for regulations)

 26 U.S.C. § 5131 "Eligibility and rate of tax"

 26 U.S.C. § 5132 "Registration and regulation"

 26 U.S.C. § 5133 "Investigation of Claims"

 26 U.S.C. § 5134 "Drawback"

27 CFR Part 17
"Drawback on Distilled Spirits Used in Manufacturing Nonbeverage Products"

27 CFR Part 17 is the amended and recodified nonbeverage drawback regulations that were formerly 27 CFR Part 197.  (Part 197 was amended and recodified as Part 17 on June 20, 1996 when Treasury Decision ATF-379 was issued)

 27 CFR 17 Link to GPO Access e-CFR
 27 CFR 17 GPO text (.htm) file version
 27 CFR 17 GPO Adobe® .pdf file version

ATF O 1130.13
"Delegation Order - Delegation of the Director's Authorities in 27 CFR Parts 17 and 18"

Although this 9/14/01 "order" is not a law or regulation, it is included here because it delegates authority prescribed in 27 CFR Part 17 and 18 to subordinate officials. (The regulations use the term "appropriate TTB officer" when stating with whom applications, notices, and reports must be filed. This order prescribes who the subordinate officers actually are.)

 ATF O 1130.13 text/htm file without ATF organization chart

 ATF O 1130.13 .pdf file Federal Register page
with ATF organization chart


Return to top menu

NOTE: Recovery of spirits subjects a manufacturer to the still registration requirements below:

26 U.S.C. Sec. 5179 "Registration of Stills"          

This is the section of law that requires the registration of stills and distilling apparatus if such is used or intended to be used for the distillation, redistillation, or recovery of distilled spirits. (see below for regulations)

26 USC 5179
"Registration of Stills"
Text/htm

27 CFR Part 29
"Stills and Miscellaneous Regulations"

27 CFR Part 29 contains the requirements for filing notice and set-up, registering and identifying stills, and change in location or ownership, etc. that were formerly 27 CFR Part 170.  (Part 170 was amended and recodified as Part 29 on August 15, 2001 when Treasury Decision ATF-462 was issued)

 27 CFR 29 Link to GPO Access e-CFR
 27 CFR 29 GPO text (.htm) file version
 27 CFR 29 GPO Adobe® .pdf file version


Return to top menu

VFFC Plants:

27 CFR Part 18
"Production of Volatile Fruit Flavor Concentrate"

The 27 CFR Part 18 regulations relate to the qualification and operation of plants for the manufacture of volatile fruit flavor concentrate (essence).

 27 CFR 18 Link to GPO Access e-CFR
 27 CFR 18 GPO text (.htm) file version
 27 CFR 18 GPO Adobe® .pdf file version


Return to top menu

Procedure and Administration:

27 CFR Part 70
"Procedure and Administration"

27 CFR Part 70 sets forth the procedural and administrative rules for the issuance and enforcement of summonses, examination of books and witnesses, entry of premises, authority of ATF officers, preparing and executing returns, etc.

 27 CFR 70 Link to GPO Access e-CFR
 27 CFR 70 GPO text (.htm) file version
 27 CFR 70 GPO Adobe® .pdf file version

 


Return to top menu

Denatured spirits:

NOTE: Denatured spirits cannot be used in the manufacture of medicinal preparations or flavoring extracts for internal human use where any of the spirits remain in the finished product.

27 CFR Part 20: "Distribution and Use of Denatured Alcohol and Rum"

The 27 CFR Part 20 regulations relate to denatured distilled spirits and cover the procurement, use, disposition, and recovery of denatured alcohol, specially denatured rum, and articles containing denatured spirits.

 27 CFR 20 Link to GPO Access e-CFR
 
27 CFR 20 GPO text (.htm) file version
 27 CFR 20 GPO Adobe® .pdf file version

27 CFR Part 21: Formulas for Denatured Alcohol and Rum

The 27 CFR Part 21 regulations 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.

 27 CFR 21 Link to GPO Access e-CFR
 
27 CFR 21 GPO text (.htm) file version
 27 CFR 21 GPO Adobe® .pdf file version

ATF O 1130.9
"Delegation Order - Delegation of the Director's Authorities in 27 CFR Parts 20, 21, and 22"

Although this 7/5/01 "order" is not a law or regulation, it is included here because it delegates authority prescribed in 27 CFR Parts 20, 21 and 22 to subordinate officials. (The regulations use the term "appropriate TTB officer" when stating with whom applications, notices, and reports must be filed. This order prescribes who the subordinate officers actually are.)

ATF O 1130.9 .htm file without ATF organization chart

ATF O 1130.9 .pdf file Federal Register page with ATF organization chart


Return to top menu

Tax-free alcohol:

NOTE: Tax-free alcohol cannot be used in the manufacture of any product for sale.

27 CFR Part 22
"Distribution and Use of Tax-free Alcohol"

The 27 CFR Part 22 regulations relate to the procurement, storage, use, and recovery of tax-free alcohol.

 27 CFR 22 Link to GPO Access e-CFR
 27 CFR 22 GPO text (.htm) file version
 27 CFR 22 GPO Adobe® .pdf file version  

 


Page last edited on 01/29/07

Robert L. Anello, Consultant
9872 Winton Road
Cincinnati, OH 45231-2621
Fax: 513-522-1145
Phone: 513-522-1146

Copyright © 1999-2001 Robert L. Anello