---
kind: "section"
citation: "27 C.F.R. § 22.151"
title: "27"
number: "22.151"
heading: "Return."
url: "https://uscodex.org/cfr/27/22.151"
---

# §22.151. Return.


A permittee may, following the receipt of tax-free alcohol and for any legitimate reason, return the spirits to any distilled spirits plant if the consignee consents to the shipment. The consignor shall prepare a record of shipment in the same manner prescribed in [§ 22.134](/cfr/27/22.134.md) for shipment of recovered alcohol.


## Notes

### Authority

Authority: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

### Source

Source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.