§20.235. Disposition to another user.
27 C.F.R. § 20.235
A user may dispose of specially denatured spirits to another permittee or Government agency.
The user shall prepare a record of shipment in accordance with § 20.171. The packages to be shipped shall bear the name and permit number of the user and the marks and labels required under § 20.178. The user's copy of the record of shipment shall include an explanation of the reason for the disposition.
The appropriate TTB officer may require a user to apply for and obtain a dealer's permit, if shipments under this section are excessive.
Notes, amendments, and revision history
Amendments
[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by ATF-332, 57 FR 40849, Sept. 8, 1992; T.D. TTB-140, 81 FR 59456, Aug. 30, 2016]
Authority
Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.
Source
Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.
Amendments
[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by ATF-332, 57 FR 40849, Sept. 8, 1992; T.D. TTB-140, 81 FR 59456, Aug. 30, 2016]