{"data":{"id":"us/27-cfr-25.221","jurisdiction":"us","citation":"27 CFR 25.221","heading":"Voluntary destruction of beer.","body":"(a) On brewery premises. (1) A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid.\n(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.\n(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.","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 25—BEER","Subpart N—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":"42407beab7fb0ec4c0e4920d4cc7cb6c1e74837c0411f2742cb8197913c38082","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-25.213","next":"us/27-cfr-25.222"},"notice":"GroundRules: Original legal text. Not legal advice."}