27 CFR 22.154
§ 22.154 Disposition on permanent discontinuance of use.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 22.154, § 22.154 Disposition on permanent discontinuance of use, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116759
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.