(a) A user may dispose of specially denatured spirits to another permittee or Government agency.
(b) The user shall prepare a record of shipment in accordance with Sec. 20.171. The packages to be shipped shall bear the name and permit number of the user and the marks and labels required under Sec. 20.178. The user's copy of the record of shipment shall include an explanation of the reason for the disposition.
(c) The appropriate TTB officer may require a user to apply for and obtain a dealer's permit, if shipments under this section are excessive. (Approved by the Office of Management and Budget under control number 1512-0337) [T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by ATF-332, 57 FR 40849, Sept. 8, 1992]