---
kind: "section"
citation: "27 C.F.R. § 25.191"
title: "27"
number: "25.191"
heading: "General."
url: "https://uscodex.org/cfr/27/25.191"
---

# §25.191. General.


A brewer may remove sour or damaged beer, or beer which the brewer has deliberately rendered unfit for beverage use, from the brewery without payment of tax for use in manufacturing. Unfit beer may be removed under this section for use as distilling material at alcohol fuel plants qualified under [subpart X of part 19](/cfr/27/part19-subpartX.md) of this chapter.


## Notes

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

### Source

Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]