[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.21]

[Page 592]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
          Subpart C_Administrative and Miscellaneous Provisions
 
Sec.  24.21  Modified forms.

    (a) General. The appropriate TTB officer may approve the use of a 
modified form in lieu of the prescribed form required by this part, when 
in the judgment of the appropriate TTB officer:
    (1) Good cause has been shown for the use of the modified form and
    (2) The use of the modified form will not result in a net increase 
in cost to the Government or hinder the effective administration of this 
part.

Except to adapt tax returns for use with data processing equipment, no 
proposal for modification of a prescribed form relating to 
qualification, to the giving of any bond, or to the assessment, payment, 
or collection of tax will be approved under this section.
    (b) Application. The proprietor who desires to modify a prescribed 
form shall submit a written application to the appropriate TTB officer. 
The application will state the reasons a modified form is necessary and 
be accompanied by a copy of the proposed form with typical entries.
    (c) Conditions. A modified form may not be used until the 
application has been approved by the appropriate TTB officer. 
Authorization for the use of a modified form is conditioned on 
compliance with the procedures, conditions, and limitations specified in 
the approval of the application. The use of a modified form does not 
relieve the proprietor from any requirement of this part. Authority for 
use of a modified form may be withdrawn whenever in the judgment of the 
appropriate TTB officer the effective administration of this part is 
hindered by the continuation of the authority. (Sec. 201, Pub. L. 85-
859, 72 Stat. 1381, as amended, 1395, as amended (26 U.S.C. 5367, 5555))

(Approved by the Office of Management and Budget under control number 
1512-0292)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 
64 FR 13683, Mar. 22, 1999]