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Alcohol and Tobacco Tax and Trade Bureau, Treasury § 21.101

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Alcohol and Tobacco Tax and Trade Bureau, Treasury § 21.101 § 20.266 27 CFR Ch. I (4–1–20 Edition) (2) Purchases of articles containing records and copies of reports be kept specially denatured spirits for reproc- for an additional period, not to exceed essing, or purchases of those articles 3 years. for bottling, repackaging, and/or re- (b) File all records and copies of re- sale, including the name and address of ports at the premises where the oper- the vendor and the quantity; and ations are conducted. (3) Dispositions of all articles manu- (c) Make the files of records and cop- factured or received, including in each ies of reports available to TTB officers case the name and address of the per- during regular business hours for ex- son to whom sold or otherwise disposed amination. of. (b) The appropriate TTB officer may, [T.D. ATF–199, 50 FR 9162, Mar. 6, 1985, as on application filed by the permittee, amended by T.D. ATF–435, 66 FR 5475, Jan. 19, 2001] waive the requirements for retaining invoices if the quantity sold to any § 20.268 Photographic copies of person during a calendar month does records. not exceed 25 gallons, and if a waiver (a) General. Permittees may record, will not hinder the effective adminis- tration of this part and will not pose a copy, or reproduce required records. jeopardy to the revenue. Any process may be used which accu- rately reproduces the original record, (Approved by the Office of Management and and which forms a durable medium for Budget under control number 1513–0061) reproducing and preserving the original [T.D. ATF–199, 50 FR 9162, Mar. 6, 1985, as record. amended by T.D. TTB–140, 81 FR 59456, Aug. (b) Copies of records treated as original 30, 2016] records. Whenever records are repro- duced under this section, the repro- § 20.266 Time for making entries in duced records will be preserved in con- records. veniently accessible files, and provi- Any person who conducts an oper- sions will be made for examining, view- ation which is required to be recorded ing, and using the reproduced records under this part, shall enter that oper- the same as if they were the original ation in the records on the same day on record, and they will be treated and which the operation occurred. How- considered for all purposes as though ever, the daily posting of records may they were the original record. All pro- be deferred to conform to the permit- visions of law and regulations applica- tee’s normal accounting cycle if (a) ble to the original are applicable to the supporting or supplemental records are reproduced record. As used in this sec- prepared at the time of the operation, tion, ‘‘original record’’ means the and these supporting or supplemental record required by this part to be records are to be used to post the daily maintained or preserved by the per- record, and (b) the deferral of posting mittee, even though it may be an exe- does not pose a jeopardy to the rev- cuted duplicate or other copy of the enue. document. § 20.267 Filing and retaining records. (Sec. 201, Pub. L. 85–859, 72 Stat. 1395, as Any person who is required to main- amended (26 U.S.C. 5555)) tain records of operations under this part shall file and retain records and PART 21—FORMULAS FOR copies of reports in the following man- DENATURED ALCOHOL AND RUM ner: (a) Keep on file for a period of not Subpart A—General Provisions less than 3 years after the date of the report covering the operation, in such Sec. a way as to allow inspection by TTB of- 21.1 Scope of regulations. 21.2 Forms prescribed. ficers, all those records of operations, 21.3 Stocks of discontinued formulas. all supporting or supplemental records, 21.4 Related regulations. and copies of all reports as required by 21.5 Denatured spirits for export. this part. However, the appropriate 21.6 Incorporations by reference. TTB officer may require that the 21.7 Delegations of the Administrator. 618 VerDate Sep<11>2014 13:06 Oct 17, 2020 Jkt 250111 PO 00000 Frm 00628 Fmt 8010 Sfmt 8010 Y:\SGML\250111.XXX 250111 Alcohol and Tobacco Tax and Trade Bureau, Treasury Pt. 21 Subpart B—Definitions 21.93 Acetaldehyde. 21.94 Acetaldol. 21.11 Meaning of terms. 21.94–T Alkylate. 21.95 Alpha terpineol. Subpart C—Completely Denatured 21.96 Ammonia, aqueous. Alcohol Formulas 21.97–21.98 [Reserved] 21.21 General. 21.99 Brucine alkaloid. 21.22 Formula No. 18. 21.100 n-Butyl alcohol. 21.23 Formula No. 19. 21.101 tert-Butyl alcohol. 21.24 Formula No. 20. 21.102 Caustic soda, liquid. 21.25 Formula No. 35. 21.103–21.104 [Reserved] 21.26 Formula No. 12–A. 21.105 Citronella oil, natural. 21.105–T1 Cornmint oil (Mentha arvensis Subpart D—Specially Denatured Spirits and Mentha canadensis). Formulas and Authorized Uses 21.105–T2 Cyclohexane. 21.106 Diethyl phthalate. 21.31 General. 21.106–T Distilled lime oil (Citrus 21.32 Formula No. 1. aurantifolia). 21.33 Formula No. 2–B. 21.107 Ethyl acetate. 21.34 [Reserved] 21.108 Ethyl ether. 21.35 Formula No. 3–A. 21.36 [Reserved] 21.108–T Ethyl tertiary butyl ether. 21.37 Formula No. 3–C. 21.109 Gasoline. 21.38 Formula No. 4. 21.110 Gasoline, unleaded. 21.39–21.40 [Reserved] 21.111 [Reserved] 21.41 Formula No. 13–A. 21.112 Heptane. 21.42 [Reserved] 21.112–T1 Hexane (mixed isomers). 21.43 Formula No. 18. 21.112–T2 n-Hexane. 21.44 Formula No. 19. 21.112–T3 High octane denaturant blend. 21.45–21.46 [Reserved] 21.113 Isopropyl alcohol. 21.47 Formula No. 23–A. 21.114 Kerosene. 21.48 [Reserved] 21.115 Kerosene (deodorized). 21.49 Formula No. 23–H. 21.115–T1 Lemon oil (Citrus limonium). 21.50 Formula No. 25. 21.115–T2 L(–)–Carvone. 21.51 Formula No. 25–A. 21.116 Methyl alcohol. 21.52–21.54 [Reserved] 21.117 Methyl isobutyl ketone. 21.55 Formula No. 28–A. 21.118 Methyl n-butyl ketone. 21.56 Formula No. 29. 21.118–T1 Methyl tertiary butyl ether. 21.57 Formula No. 30. 21.58 Formula No. 31–A. 21.118–T2 Naphtha. 21.59 Formula No. 32. 21.118–T3 Natural gasoline. 21.60–21.61 [Reserved] 21.119 Nicotine solution. 21.62 Formula No. 35–A. 21.120 Nitropropane, mixed isomers of. 21.63 Formula No. 36. 21.121 Peppermint oil, Terpeneless. 21.64 Formula No. 37. 21.122 Potassium Hydroxide. 21.65 Formula No. 38–B. 21.123 Pyronate. 21.66 [Reserved] 21.124 Quassin. 21.67 Formula No. 38–D. 21.124–T Raffinate. 21.68 Formula No. 38–F. 21.125 Rubber hydrocarbon solvent. 21.69–21.70 [Reserved] 21.126 Safrole. 21.71 Formula No. 39–B. 21.127 Shellac (refined). 21.72 Formula No. 39–C. 21.128 [Reserved] 21.73 Formula No. 39–D. 21.129 Spearmint oil, terpeneless. 21.74 Formula No. 40. 21.130 Spike lavender oil, natural. 21.75 Formula No. 40–A. 21.130–T Straight run gasoline. 21.76 Formula No. 40–B. 21.77 Formula No. 40–C. 21.131 Sucrose octaacetate. 21.78 [Reserved] 21.132 Toluene. 21.79 Formula No. 44. 21.133 Vinegar. 21.80 Formula No. 45. 21.81 [Reserved] Subpart F—Uses of Specially Denatured Alcohol and Specially Denatured Rum Subpart E—Specifications for Denaturants 21.141 List of products and processes using 21.91 General. specially denatured alcohol and rum, and 21.92 Denaturants listed as U.S.P. or N.F. formulas authorized therefor. 619 VerDate Sep<11>2014 13:06 Oct 17, 2020 Jkt 250111 PO 00000 Frm 00629 Fmt 8010 Sfmt 8010 Y:\SGML\250111.XXX 250111 § 21.1 27 CFR Ch. I (4–1–20 Edition) Subpart G—Denaturants Authorized for stocks of denaturants or formulas of Denatured Spirits specially denatured spirits no longer authorized by this part may— 21.151 List of denaturants authorized for de- (a) Continue to supply or use those natured spirits. stocks in accordance with existing per- Subpart H—Weights and Specific Gravities mits until the stocks are exhausted; of Specially Denatured Alcohol (b) Use up those stocks in any manu- facturing process approved by the ap- 21.161 Weights and specific gravities of spe- propriate TTB officer, pursuant to an cially denatured alcohol. application filed with him on TTB AUTHORITY: 5 U.S.C. 552(a); 26 U.S.C. 5242, Form 5150.19, Formula for Articles 7805. made with Specially Denatured Alco- SOURCE: T.D. ATF–133, 48 FR 24673, June 2, hol and Rum; 1983, unless otherwise noted. (c) On approval of an application, filed with the appropriate TTB officer EDITORIAL NOTES: Nomenclature changes to part 21 appear by T.D. ATF–435, 66 FR and approved by such officer, destroy 5475, Jan. 19, 2001. those stocks under whatever super- Nomenclature changes to part 21 appear by vision the appropriate TTB officer re- 81 T.D. TTB–140, 81 FR Aug. 30, 2016. quires; or (d) Otherwise dispose of those stocks Subpart A—General Provisions in a manner satisfactory to the appro- priate TTB officer, pursuant to ap- § 21.1 Scope of regulations. proval of an application. The regulations in this part relate to [T.D. ATF–133, 487 FR 24673, June 2, 1983, as the formulation of completely dena- amended by T.D. ATF–435, 66 FR 5475, Jan. tured alcohol, specially denatured alco- 19, 2001] hol, and specially denatured rum; to § 21.4 Related regulations.
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