Code of Federal Regulations · Section
§ 20.122 — S.d.a. 39-c General-use Formula
27 C.F.R. § 20.122
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S.D.A. 39-C general-use formula is a formula for articles made with alcohol denatured in accordance with S.D.A. Formula No. 39-C. Articles made pursuant to this general-use formula shall contain, in each gallon of finished product, not less than 2 fl. oz. of perfume material (essential oils as defined in § 21.11, isolates, aromatic chemicals, etc.). Unless approved with the endorsement “for export only,” all articles made with alcohol denatured in accordance with S.D.A. Formula No. 39-C must be made in accordance with this formula.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001