---
kind: "section"
citation: "27 C.F.R. § 25.221"
title: "27"
number: "25.221"
heading: "Voluntary destruction of beer."
url: "https://uscodex.org/cfr/27/25.221"
---

# §25.221. Voluntary destruction of beer.

- (a) **On brewery premises.**
  - (1) A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid.
  - (2) A brewer operating a tavern on brewery premises under [§ 25.25](/cfr/27/25.25.md) may destroy taxpaid or tax-determined beer stored on brewery premises, in accordance with the requirements of [§ 25.225](/cfr/27/25.225.md).
- (b) **Destruction without return to brewery.** A brewer may destroy beer on which the tax has been paid or determined at a location other than any of the breweries operated by the brewer, upon compliance with this subpart.

## Notes

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986; T.D. ATF-268, 53 FR 8629, Mar. 16, 1988, as amended by T.D. 372, 61 FR 20724, May 8, 1996; T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]

### 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; 51 FR 9190, Mar. 18, 1986; T.D. ATF-268, 53 FR 8629, Mar. 16, 1988, as amended by T.D. 372, 61 FR 20724, May 8, 1996; T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]