{"data":{"id":"us/27-cfr-22.154","jurisdiction":"us","citation":"27 CFR 22.154","heading":"Disposition on permanent discontinuance of use.","body":"(a) Tax-free alcohol. Tax-free alcohol on hand at the time of discontinuance of use, may be disposed of by\n(1) Returning the spirits to a distilled spirits plant, as provided in § 22.151,\n(2) Destruction, as provided in § 22.142, or\n(3) Shipping to another permittee, in accordance with § 22.155.\n(b) Recovered tax-free alcohol. Upon permanent discontinuance of use, a permittee may dispose of recovered tax-free alcohol by\n(1) Shipment to a distilled spirits plant, as provided in § 22.133,\n(2) Destruction, as provided in § 22.142, or\n(3) Upon the filing of an application with the appropriate TTB officer, any other approved method.","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 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL","Subpart L—Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol"],"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":"5cb3153b9f4391177e79b25fee33f7d8435067f437d049f11ba4961410fe86b6","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-22.153","next":"us/27-cfr-22.155"},"notice":"GroundRules: Original legal text. Not legal advice."}