---
kind: "section"
citation: "27 C.F.R. § 20.63"
title: "27"
number: "20.63"
heading: "Adoption of formulas and statements of process."
url: "https://uscodex.org/cfr/27/20.63"
---

# §20.63. Adoption of formulas and statements of process.

- (a) **Adoption of formulas and statements of process is permitted—**
  - (1) When a successor (proprietorship or fiduciary) adopts a predecessor's formulas and statements of process as provided in §§ [20.57(c)](/cfr/27/20.57.md?p=c) and [20.58](/cfr/27/20.58.md); and
  - (2) When a permittee adopts for use at one plant, the formulas previously approved by TTB for use at another plant, or when a permittee adopts a formula previously approved by TTB for a parent or subsidiary, provided that in the case of a parent-subsidiary relationship the subsidiary is wholly-owned by the parent.
- (b) The adoption will be accomplished by the submission of a certificate of adoption. The certificate of adoption shall be submitted to the appropriate TTB officer and shall contain:
  - (1) A list of all approved formulas or statements of process in which S.D.S. is used or recovered;
  - (2) The formulas of S.D.S. used or recovered;
  - (3) The dates of approval of the relevant Forms 1479-A or TTB Forms 5150.19:
  - (4) The applicable code number(s) for the article or process;
  - (5) The name of the permittee adopting the formulas, followed by the phrase, for each formula, “Formula of ______ (Name and permit number of permittee who received formula approval) is hereby adopted;” and
  - (6) In the case of a permittee adopting the formulas of another entity, evidence of its relationship to that entity.

## Notes

### Amendments

[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. TTB-140, 81 FR 59456, Aug. 30, 2016]