[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]