[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: 27CFR20.175]

[Page 520]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of Contents
 
Subpart I_Operations by Dealers and Users of Specially Denatured Spirits
 
Sec.  20.175  Shipment for account of another dealer.

    (a) A dealer may order specially denatured spirits shipped directly 
from a denaturer or another dealer to a customer (dealer or user).
    (b) The dealer who ordered the shipment of specially denatured 
spirits shall forward a copy of his or her permit, Form 5150.9, and the 
consignee's permit, Form 5150.9, to the person actually shipping the 
specially denatured spirits.
    (c) The dealer who ordered the shipment shall be liable for the tax 
while the specially denatured spirits are in transit and the person 
actually shipping the specially denatured spirits shall not be liable.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1370, as amended (26 U.S.C. 5271))

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended at T.D. ATF-476, 67 
FR 17939, Apr. 12, 2002; 67 FR 20868, Apr. 26, 2002]