402.12 - Alcohol
OPR: Office of Administrative Policy and Services/Acquisition and Grants
1. Purpose. This chapter contains guidelines for the procurement and use of tax-free alcohol from domestic distilled spirits plants. This chapter does not apply to withdrawal of imported distilled spirits from U.S. Customs custody.
A. Code of Federal Regulations,(PDF file 6741KB) Title 27, Part 22, Subpart N - Use of Tax-Free Spirits by the United States or Government Agency.(Download Adobe Acrobat reader)
B. Interior Property Management Directive (IPMD), Section 114-26.750, Procurement of tax-free alcohol.
C. IPMD Subpart 114-60.705 , Records and Control of Tax-free Alcohol.
D. IPMD Subpart 114-60.705-1 , Annual Review and Report of Tax-free Alcohol.
Alcohol. Spirits having a proof of 190º or more when withdrawn from bond, including all subsequent dilutions and mixtures thereof, from whatever source or by whatever process produced.
4. Policy. The U.S. Geological Survey (USGS) may withdraw tax-free alcohol for non-beverage purposes from distilled spirits plants. Alcohol, a controlled substance, will be inventoried and managed as described below.
A. Supervisors are responsible for seeing that tax-free spirits are used only for the purpose for which purchased. Upon receipt of a shipment of tax-free spirits, the supervisor shall inspect the shipment for any loss or deficiency. In the case of loss or deficiency, the supervisor shall annotate the receiving document and forward a copy to the following ATF officer, citing ATF permit number US-TF-54 (27 CFR 22.174):
Bureau of Alcohol, Tobacco and Firearms
Specialist in Charge of U.S. Government Tax-Free Permits
8002 Federal Office Building
550 Main Street
Cincinnati, OH 45202-3263
B. Each office holding tax-free alcohol is responsible for compliance with inventory controls and annual review requirements in the IPMDs cited in paragraph 2.C. and 2.D. above.
6. Procedures. Tax-free alcohol may be obtained by purchase order or charge card if the purchase is within the cardholder's single purchase limit. ATF permit number US-TF-754 authorizing use of spirits by the bureaus and offices of the U.S. Department of the Interior must be provided to the vendor upon initial purchase. A copy of the permit can be obtained from USGS Office of Acquisition and Grants, Reston, VA. Subsequent purchases to the same vendor must cite the ATF permit number but duplicate permit copies are not required.