CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM > SUBPART M—Return, Reconsignment and Disposition of Specially Denatured Spirits (§20.231 to §20.235) > 20.234—Disposition on permanent discontinuance of use.

20.234—Disposition on permanent discontinuance of use.

(a) Specially denatured spirits. Specially denatured spirits on hand at the time of discontinuance of use, may be disposed of by
(1) Returning the specially denatured spirits to a distilled spirits plant or dealer, as provided in § 20.231 ,
(2) Destruction, as provided in § 20.222, or
(3) Shipped to another user, as provided in § 20.235.
(b) Recovered denatured alcohol, recovered specially denatured rum, or recovered articles. Upon permanent discontinuance of use, a permittee may dispose of recovered denatured alcohol, recovered specially denatured rum, or recovered articles by
(1) Shipment to a distilled spirits plant, as provided in § 20.215 for articles and spirits residues,
(2) Destruction, as provided in § 20.222, 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 1512-0336)