§ 25.221. Voluntary destruction of beer.
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/us/cfr/t27/s§ 25.221·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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 may destroy taxpaid or tax-determined beer stored on brewery premises, in accordance with the requirements of § 25.225.
(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. (Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5056)) \[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986; T.D. ATF-268, 53 FR 8629, Mar. 16, 1988, as amended by T.D. 372, 61 FR 20724, May 8, 1996; T.D. TTB-91, 76 FR 5478, Feb. 1, 2011\]
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- Pub. L. 85-859
- 72 Stat. 1335
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§ 25.221
Voluntary destruction of beer.
Fed. Reg.×1
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1335
Cites 3Cited by 1 across 1 source