Code of Federal Regulations · Section
§ 20.116 — Low Alcohol General-use Formula
27 C.F.R. § 20.116
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This low alcohol general-use formula authorizes the production of any finished article containing not more than 5 percent alcohol by weight or volume. Articles containing no alcohol, or whose manufacture involves the recovery of S.D.S., shall be covered by a statement of process on TTB Form 5150.19 submitted under § 20.94.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001