§20.234. Disposition on permanent discontinuance of use.
27 C.F.R. § 20.234
Specially denatured spirits. Specially denatured spirits on hand at the time of discontinuance of use, may be disposed of by
Returning the specially denatured spirits to a distilled spirits plant or dealer, as provided in § 20.231,
Destruction, as provided in § 20.222, or
Shipped to another user, as provided in § 20.235.
Recovered denatured alcohol, recovered specially denatured rum, or recovered articles. Upon permanent discontinuance of use, a permittee may dispose of recovered denatured alcohol, recovered specially denatured rum, or recovered articles by
Shipment to a distilled spirits plant, as provided in § 20.215 for articles and spirits residues,
Destruction, as provided in § 20.222, or
Upon the filing of an application with the appropriate TTB officer, any other approved method.
Notes, amendments, and revision history
Amendments
[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59456, Aug. 30, 2016]
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.
Amendments
[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59456, Aug. 30, 2016]