§22.33. Time of destruction of marks and brands.
27 C.F.R. § 22.33
Any person who empties a package containing tax-free alcohol shall immediately destroy or obliterate the marks, brand, and labels required by this chapter to be placed on packages of tax-free alcohol.
A person may not destroy or obliterate the marks, brands or labels until the package or drum has been emptied.
Notes, amendments, and revision history
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.