Code of Federal Regulations · Section
§ 20.114 — Tobacco Flavor General-use Formula
27 C.F.R. § 20.114
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This tobacco flavor general-use formula authorizes the production of any finished article made with alcohol denatured in accordance with S.D.A. Formula No. 4 or S.D.R. Formula No. 4 which—
(a) Contains flavors sufficient to ensure that the article is unfit for beverage or internal human use,
(b) May contain other ingredients, and
(c) Is packaged, labeled, and sold or used as a tobacco flavor only.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001