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 C—Administrative Provisions (§22.20 to §22.36) > 22.33—Time of destruction of marks and brands.

22.33—Time of destruction of marks and brands.

(a) Any person who empties a package containing tax-free alcohol shall immediately destroy or obliterate the marks, brand, and labels required by this chapter to be placed on packages of tax-free alcohol.
(b) A person may not destroy or obliterate the marks, brands or labels until the package or drum has been emptied.

Code of Federal Regulations

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended ( 26 U.S.C. 5206 ))