---
kind: "section"
citation: "27 C.F.R. § 20.234"
title: "27"
number: "20.234"
heading: "Disposition on permanent discontinuance of use."
url: "https://uscodex.org/cfr/27/20.234"
---

# §20.234. Disposition on permanent discontinuance of use.

- (a) **Specially denatured spirits.** Specially denatured spirits on hand at the time of discontinuance of use, may be disposed of by
  - (1) Returning the specially denatured spirits to a distilled spirits plant or dealer, as provided in [§ 20.231](/cfr/27/20.231.md),
  - (2) Destruction, as provided in [§ 20.222](/cfr/27/20.222.md), or
  - (3) Shipped to another user, as provided in [§ 20.235](/cfr/27/20.235.md).
- (b) **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
  - (1) Shipment to a distilled spirits plant, as provided in [§ 20.215](/cfr/27/20.215.md) for articles and spirits residues,
  - (2) Destruction, as provided in [§ 20.222](/cfr/27/20.222.md), or
  - (3) **Upon the filing of an application with the appropriate TTB officer, any other approved method.**

## Notes

### 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]