19.295—Removal or destruction of distilling material.

(a) Distilling material. Generally, a proprietor may not remove distilling material from bonded premises before it is distilled. However, a proprietor may remove mash, wort, wash, or other distilling material:
(1) To plant premises, other than bonded premises, for use in any business authorized under § 19.55 ;
(2) To other premises for use in processes not involving the production of spirits, alcohol beverages, or vinegar by the vaporizing process; or
(3) For destruction.
(b) Residues. A proprietor may remove the residue of distilling material not introduced into the production system from the premises if the liquid is extracted from the material before removal and the liquid is not received at any distilled spirits plant or bonded wine cellar. A proprietor may return residue of beer used as distilling material to the producing brewery. A proprietor may destroy distilling material produced and wine and beer received for use as distilling material.
(c) Records. A proprietor must keep a record of removal or destruction as provided in subpart V of this part.

Code of Federal Regulations

( 26 U.S.C. 5222, 5370 )