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Regulations last checked for updates: Nov 22, 2024
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All Titles
Title 27
Chapter I
Part 19
Subpart Q - Subpart Q—Return of Spirits to Bonded Premises and Voluntary Destruction
CONDITIONS FOR RETURN OF SPIRITS TO BOND
§ 19.452 - Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.
§ 19.453 - Return of bottled spirits for relabeling or reclosing.
§ 19.454 - Other authorized returns to bonded premises.
§ 19.455 - Return of spirits withdrawn for export with benefit of drawback.
§ 19.457 - Receipt of spirits abandoned to the United States.
§ 19.451 - Scope.
RULES FOR VOLUNTARY DESTRUCTION
§ 19.459 - Voluntary destruction.
authority:
19 U.S.C. 81c
,
1311
;
26 U.S.C. 5001
,
5002
,
5004
,
5008
,
5010
,
5041
,
5061
,
5062
,
5066
,
5081
,
5101
,
5111
,
5121
,
5142
,
5143
,
5146
,
5148
,
5171
,
5175
,
5176
,
5178
,
5201
,
5206
,
5207
,
5211
,
5221
,
5231
,
5232
,
5235
,
5236
,
5241
,
5271
,
5273
,
5301
,
5311
,
5362
,
5370
,
5373
,
5501
,
5551
,
5559
,
5561
,
5562
,
5601
,
5612
,
5682
,
6001
,
6065
,
6109
,
6302
,
6311
,
6676
,
6806
,
7011
,
7510
,
7805
;
31 U.S.C. 9301
,
9303
,
9304
,
9306
source:
T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.
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