---
kind: "section"
citation: "27 C.F.R. § 22.154"
title: "27"
number: "22.154"
heading: "Disposition on permanent discontinuance of use."
url: "https://uscodex.org/cfr/27/22.154"
---

# §22.154. Disposition on permanent discontinuance of use.

- (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](/cfr/27/22.151.md),
  - (2) Destruction, as provided in [§ 22.142](/cfr/27/22.142.md), or
  - (3) Shipping to another permittee, in accordance with [§ 22.155](/cfr/27/22.155.md).
- (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](/cfr/27/22.133.md),
  - (2) Destruction, as provided in [§ 22.142](/cfr/27/22.142.md), or
  - (3) **Upon the filing of an application with the appropriate TTB officer, any other approved method.**

## 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.