25.221—Voluntary destruction of beer.
(a) On brewery premises.
(1)
A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid.
(2)
A brewer operating a tavern on brewery premises under § 25.25 may destroy taxpaid or tax-determined beer stored on brewery premises, in accordance with the requirements of § 25.225.
(b) Destruction without return to brewery.
A brewer may destroy beer on which the tax has been paid or determined at a location other than any of the breweries operated by the brewer, upon compliance with this subpart.