§20.221. General.
27 C.F.R. § 20.221
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.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.
Source
Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.