SDA FORMULA NO. 40
Proprietors of industrial alcohol denaturing
plants, and others concerned.
Purpose. The purpose of this industry circular is to discuss the
responsibilities of the denaturer concerning the use of brucine (alkaloid) or
brucine sulfate in the production of specially denatured alcohol formula No. 40.
Background. The Alcohol and Tobacco Tax Division has been informed that
brucine sulfate is in short supply, and has been requested to permit the use of
brucine (alkaloid) in the manufacture of specially denatured alcohol formula
No. 40, even though brucine sulfate, rather than brucine (alkaloid), is specified
on Form 1485.
Responsibility of the denaturer. Section 212.57 of the regulations governing
denaturation of alcohol (26 CFR Part 212) requires the use of brucine in the
production of this formula. The regulations give the denaturer a choice of
whether to use brucine (alkaloid) or brucine sulfate. Where Form 1485 does
not specify which form of brucine shall be used, the denaturer may exercise
his choice without notification to the user. Where a user of this formula has
specified on Form 1485 a preference for brucine sulfate, it has been deemed
that the user's preference would be reflected in the denaturer's choice.
Accordingly, where a Form 1485 specifies brucine sulfate, the denaturer
either should use that denaturant, or should obtain from the user a waiver of
his preference. Where this waiver has been obtained the denaturer can use
either form of the brucine.
Inquiries. Inquiries regarding this circular should refer to its number and
be addressed to the office of your assistant regional commissioner (alcohol and
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division
IRS D. C. 29520