§ 22.154. Disposition on permanent discontinuance of use.
117 words·~1 min read·
/us/cfr/t27/s§ 22.154·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Tax-free alcohol. Tax-free alcohol on hand at the time of discontinuance of use, may be disposed of by
(1)Returning the spirits to a distilled spirits plant, as provided in § 22.151,
(2)Destruction, as provided in § 22.142, or
(3)Shipping to another permittee, in accordance with § 22.155.
(b)Recovered tax-free alcohol. Upon permanent discontinuance of use, a permittee may dispose of recovered tax-free alcohol by
(1)Shipment to a distilled spirits plant, as provided in § 22.133,
(2)Destruction, as provided in § 22.142, or
(3)Upon the filing of an application with the appropriate TTB officer, any other approved method. (Approved by the Office of Management and Budget under control number 1512-0335)