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 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL > SUBPART L—Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol (§22.151 to §22.155) > 22.154—Disposition on permanent discontinuance of use.

22.154—Disposition on permanent discontinuance of use.

(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)