[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] [[Page 527]]