20.235—Disposition to another user.
(b)
The user shall prepare a record of shipment in accordance with § 20.171. The packages to be shipped shall bear the name and permit number of the user and the marks and labels required under § 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)