---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchA/part22"
level: "part"
label: "Part 22"
heading: "Distribution and Use of Tax-Free Alcohol"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchA-part22"
sections_count: 80
---

# Part 22 — Distribution and Use of Tax-Free Alcohol

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A — Alcohol

## Contents

- [Subpart A — Scope](/cfr/27/chI-subchA-part22-subpartA.md)
- [Subpart B — Definitions](/cfr/27/chI-subchA-part22-subpartB.md)
- [Subpart C — Administrative Provisions](/cfr/27/chI-subchA-part22-subpartC.md)
- [Subpart Ca — Subpart Ca [Reserved]](/cfr/27/chI-subchA-part22-subpartCa.md)
- [Subpart D — Qualification](/cfr/27/chI-subchA-part22-subpartD.md)
- [Subpart E — Subpart E [Reserved]](/cfr/27/chI-subchA-part22-subpartE.md)
- [Subpart F — Premises and Equipment](/cfr/27/chI-subchA-part22-subpartF.md)
- [Subpart G — Use of Tax-Free Alcohol](/cfr/27/chI-subchA-part22-subpartG.md)
- [Subpart H — Withdrawal and Receipt of Tax-Free Alcohol](/cfr/27/chI-subchA-part22-subpartH.md)
- [Subpart I — Losses](/cfr/27/chI-subchA-part22-subpartI.md)
- [Subpart J — Recovery of Tax-Free Alcohol](/cfr/27/chI-subchA-part22-subpartJ.md)
- [Subpart K — Destruction](/cfr/27/chI-subchA-part22-subpartK.md)
- [Subpart L — Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol](/cfr/27/chI-subchA-part22-subpartL.md)
- [Subpart M — Records of Transactions](/cfr/27/chI-subchA-part22-subpartM.md)
- [Subpart N — Use of Tax-Free Spirits by the United States or Government Agency](/cfr/27/chI-subchA-part22-subpartN.md)