{"data":{"id":"us/27-cfr-19.451","jurisdiction":"us","citation":"27 CFR 19.451","heading":"Scope.","body":"The IRC allows a proprietor of a distilled spirits plant to return distilled spirits, denatured spirits, and articles to the bonded premises of that plant under certain conditions. This subpart covers the types of returns allowed, sets forth the procedures that the proprietor must follow when returning these products to bonded premises, and prescribes rules for voluntary destruction on or off bonded premises.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart Q—Return of Spirits to Bonded Premises and Voluntary Destruction"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"0b5545c9223191790142d7cbc0a71e222a8cf7a395d47b9db8d90b58a1552894","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.441","next":"us/27-cfr-19.452"},"notice":"GroundRules: Original legal text. Not legal advice."}