Alternate methods or procedures.

§ 19.665 Alternate methods or procedures. (a) General. The appropriate TTB officer may approve the use of an alternate method or procedure that varies from the regulatory requirements in this subpart or from any regulatory requirements in subparts A through W of this part that have been incorporated by reference in this subpart. The appropriate TTB officer may approve the use of an alternate method or procedure only if the proprietor shows good cause for its use and the alternate method or procedure: (1) Is not contrary to law; (2) Will not have the effect of merely waiving an existing regulatory requirement; (3) Is consistent with the purpose and effect of the method or procedure prescribed in this subpart; (4) Provides equal security to the revenue; and (5) Will not cause an increase in cost to the Government and will not hinder TTB's administration of this subpart. (b) Exceptions. TTB will not authorize the use of an alternate method or procedure relating to the giving of any bond, or to the assessment, payment, or collection of tax. (c) Prior approvals. Alternate methods or procedures in effect prior to April 18, 2011, which are not contrary to the regulations in this part, are preserved until renewed unless revoked by operation of law due to the enactment of law that is contrary to the alternate method or procedure. (26 U.S.C. 5181)