Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 22.154: Disposition on permanent discontinuance of use.

Where this section sits in the code

Title 27—Alcohol, Tobacco Products and Firearms
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—ALCOHOL
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart L—Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol

(a) Tax-free alcohol. Tax-free alcohol on hand at the time of discontinuance of use, may be disposed of by

(1) Returning the spirits to a distilled spirits plant, as provided in § 22.151,

(2) Destruction, as provided in § 22.142, or

(3) Shipping to another permittee, in accordance with § 22.155.

(b) Recovered tax-free alcohol. Upon permanent discontinuance of use, a permittee may dispose of recovered tax-free alcohol by

(1) Shipment to a distilled spirits plant, as provided in § 22.133,

(2) Destruction, as provided in § 22.142, or

(3) Upon the filing of an application with the appropriate TTB officer, any other approved method.

Collected 2026-08-27T02:25:11Z. Source file · JSON