27 C.F.R. § 20.63 — Adoption of formulas and statements of process.
§ 20.63 Adoption of formulas and statements of process. (a) Adoption of formulas and statements of process is permitted: (1) When a successor (proprietorship or fiduciary) adopts a predecessor's formulas and statements of process as provided in §§ 20.57(c) and 20.58; and (2) When a permittee adopts for use at one plant, the formulas previously approved by TTB for use at another plant, or when a permittee adopts a formula previously approved by TTB for a parent or subsidiary, provided that in the case of a parent-subsidiary relationship the subsidiary is wholly-owned by the parent. (b) The adoption will be accomplished by the submission of a certificate of adoption. The certificate of adoption shall be submitted to the appropriate TTB officer and shall contain: (1) A list of all approved formulas or statements of process in which S.D.S. is used or recovered; (2) The formulas of S.D.S. used or recovered; (3) The dates of approval of the relevant Forms 1479–A or TTB Forms 5150.19: (4) The applicable code number(s) for the article or process; (5) The name of the permittee adopting the formulas, followed by the phrase, for each formula, “Formula of ______ (Name and permit number of permittee who received formula approval) is hereby adopted;” and (6) In the case of a permittee adopting the formulas of another entity, evidence of its relationship to that entity. (Approved by the Office of Management and Budget under control number 1513–0061) [T.D. TTB–140, 81 FR 59456, Aug. 30, 2016]