{"data":{"id":"us/27-cfr-20.221","jurisdiction":"us","citation":"27 CFR 20.221","heading":"General.","body":"A permittee may terminate liability for payment of tax, prescribed by law, when specially denatured spirits or recovered alcohol are destroyed in accordance with this subpart.","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 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM","Subpart L—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":"3f4bb37622f93c44ca146bef2a5087fe657a5a2d9ec8488fa4f0eec592b2ccd4","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-20.216","next":"us/27-cfr-20.222"},"notice":"GroundRules: Original legal text. Not legal advice."}