GroundRules
27 CFR 25.221: Voluntary destruction of beer.
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 25—BEER
- Subpart N—Voluntary Destruction
(a) On brewery premises. (1) A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid.
(2) A brewer operating a tavern on brewery premises under § 25.25 may destroy taxpaid or tax-determined beer stored on brewery premises, in accordance with the requirements of § 25.225.
(b) Destruction without return to brewery. A brewer may destroy beer on which the tax has been paid or determined at a location other than any of the breweries operated by the brewer, upon compliance with this subpart.
Collected 2026-08-27T02:25:11Z. Source file · JSON