# 27 CFR § 19.666: Application for and use of an alternate method or procedure

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-19.666

## Section

- **Citation:** 27 CFR § 19.666
- **Heading:** Application for and use of an alternate method or procedure
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—ALCOHOL > PART 19—DISTILLED SPIRITS PLANTS > Subpart X—Distilled Spirits for Fuel Use > General

## Text

(a) Application. If a proprietor wishes to use an alternate method or procedure as described in § 19.665, the proprietor must submit a written letterhead application to the appropriate TTB officer for approval. The application must identify the method or procedure specified in the regulation, must describe the proposed alternate method or procedure in detail, and must explain why the alternate method or procedure is needed.
(b) Approval and use. The proprietor may not use an alternate method or procedure until the appropriate TTB officer has in writing approved the proprietor's letterhead application. During the period that the proprietor is authorized to use the alternate method or procedure, the proprietor must comply with any conditions imposed on its use by TTB. TTB may withdraw the approval to use the alternate method or procedure if TTB finds that the revenue is jeopardized, that the alternate method or procedure hinders effective administration of the laws or regulations, that the proprietor has violated any of the conditions imposed by TTB, or that the circumstances that gave rise to the need for the alternate method or procedure no longer exist.
(c) Retention. The proprietor must retain each alternate method or procedure approval as part of the proprietor's records and must make the approval available for examination by TTB officers upon request.
(26 U.S.C. 5181)

## Nearby sections

- [27 CFR § 19.662 § 19.662 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.662.md)
- [27 CFR § 19.663 § 19.663 Application of other provisions.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.663.md)
- [27 CFR § 19.665 § 19.665 Alternate methods or procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.665.md)
- [27 CFR § 19.666 § 19.666 Application for and use of an alternate method or procedure.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.666.md)
- [27 CFR § 19.667 § 19.667 Emergency variations from requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.667.md)
- [27 CFR § 19.669 § 19.669 Distilled spirits taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.669.md)
- [27 CFR § 19.670 § 19.670 Dealer registration and recordkeeping.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.670.md)
- [27 CFR § 19.672 § 19.672 Types of plants.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.672.md)
- [27 CFR § 19.673 § 19.673 Small plant permit applications.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.673.md)
- [27 CFR § 19.674 § 19.674 TTB action on small plant applications.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.674.md)
- [27 CFR § 19.675 § 19.675 Medium plant permit applications.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.675.md)
- [27 CFR § 19.676 § 19.676 Large plant permit applications.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.676.md)
- [27 CFR § 19.677 § 19.677 Large plant applications—organizational documents.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.677.md)
- [27 CFR § 19.678 § 19.678 Criteria for issuance of permit.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.678.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-19.666. Check the current official text before relying on it. Not legal advice.