Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.263 Conditions for approval

(a) There is good cause for its use;

(b) It is consistent with the purpose and effect intended by the prescribed method or procedure;

(c) It affords equivalent security to the revenue;

(d) It is not contrary to any provision of law;

(e) It will not result in an increase in cost to the Government;

(f) It will not hinder the effective administration of this subpart such as delaying timely payment of taxes;  and

(g) It is not a method or procedure that relates to the payment or collection of tax.