§22.154. Disposition on permanent discontinuance of use.

27 C.F.R. § 22.154

(a)

Tax-free alcohol. Tax-free alcohol on hand at the time of discontinuance of use, may be disposed of by

(1)

Returning the spirits to a distilled spirits plant, as provided in § 22.151,

(2)

Destruction, as provided in § 22.142, or

(3)

Shipping to another permittee, in accordance with § 22.155.

(b)

Recovered tax-free alcohol. Upon permanent discontinuance of use, a permittee may dispose of recovered tax-free alcohol by

(1)

Shipment to a distilled spirits plant, as provided in § 22.133,

(2)

Destruction, as provided in § 22.142, or

(3)

Upon the filing of an application with the appropriate TTB officer, any other approved method.

Notes, amendments, and revision history

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