[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: 27CFR20.235]

[Page 526]
 
            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 M_Return, Reconsignment and Disposition of Specially Denatured 
                                 Spirits
 
Sec.  20.235  Disposition to another user.

    (a) A user may dispose of specially denatured spirits to another 
permittee or Government agency.
    (b) The user shall prepare a record of shipment in accordance with 
Sec.  20.171. The packages to be shipped shall bear the name and permit 
number of the user and the marks and labels required under Sec.  20.178. 
The user's copy of the record of shipment shall include an explanation 
of the reason for the disposition.
    (c) The appropriate TTB officer may require a user to apply for and 
obtain a dealer's permit, if shipments under this section are excessive.

(Approved by the Office of Management and Budget under control number 
1512-0337)

[T.D ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by ATF-332, 57 FR 
40849, Sept. 8, 1992]

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