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 24—WINE > SUBPART K—Spirits (§24.225 to §24.237) > 24.235—Taxpayment or destruction of spirits.

24.235—Taxpayment or destruction of spirits.

(a) Taxpayment of spirits. The proprietor who wants to taxpay spirits shall follow the prepayment of tax procedures of 27 CFR 19.522(c).
(b) Destruction of spirits. The proprietor who wants to destroy spirits shall file an application with the appropriate TTB officer stating the quantity of spirits, the proposed date and method of destruction, and the reason for destruction. Spirits may not be destroyed prior to approval by the appropriate TTB officer.

Code of Federal Regulations

(Sec. 201, Pub. L. 85-859, 72 Stat. 1382, as amended ( 26 U.S.C. 5373 ))
(Approved by the Office of Management and Budget under control number 1512-0292)

Code of Federal Regulations

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409, 64 FR 13684, Mar. 22, 1999]

Code of Federal Regulations

Effective Date Note: By T.D. TTB-92, 76 FR 9171, Feb. 16, 2011, in § 24.235, paragraph (a) was amended by removing the reference to “27 CFR 19.522(c)” and adding, in its place, a reference to “§ 19.233 of this chapter”, effective April 18, 2011.