---
kind: "section"
citation: "27 C.F.R. § 25.225"
title: "27"
number: "25.225"
heading: "Destruction of taxpaid beer which was never removed from brewery premises."
url: "https://uscodex.org/cfr/27/25.225"
---

# §25.225. Destruction of taxpaid beer which was never removed from brewery premises.

- (a) **General.** A brewer operating a tavern on brewery premises under [§ 25.25](/cfr/27/25.25.md) may destroy taxpaid or tax-determined beer which was never removed from brewery premises, in accordance with the recordkeeping requirements of [paragraph (b)](#b) of this section, and with the benefit of the tax refund provisions of [paragraph (c)](#c) of this section.
- (b) **Recordkeeping.**
  - (1) When taxpaid or tax-determined beer which was never removed from brewery premises is destroyed, the brewer shall prepare a record of the quantity of beer destroyed, and the reason for, date of, and method of, destruction. The brewer may prepare this record on Form 2635 (5620.8) for submission as a claim under [§ 25.283](/cfr/27/25.283.md).
  - (2) When required by the appropriate TTB officer, the brewer shall notify the appropriate TTB officer prior to the intended destruction, in accordance with procedures established by the appropriate TTB officer.
- (c) **Refund of tax.** After destruction is completed, the brewer may file a claim for refund or credit of tax, in accordance with [§ 25.283(c)](/cfr/27/25.283.md?p=c).

## Notes

### Amendments

[T.D. ATF-268, 53 FR 8629, Mar. 16, 1988, as amended by 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-268, 53 FR 8629, Mar. 16, 1988, as amended by T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]