---
kind: "section"
citation: "27 C.F.R. § 20.235"
title: "27"
number: "20.235"
heading: "Disposition to another user."
url: "https://uscodex.org/cfr/27/20.235"
---

# §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 [§ 20.171](/cfr/27/20.171.md). The packages to be shipped shall bear the name and permit number of the user and the marks and labels required under [§ 20.178](/cfr/27/20.178.md). 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.

## Notes

### 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]