Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024
All TitlesTitle 27Chapter IPart 20Subpart L - Subpart L—Destruction
View all text of Subpart L [§ 20.221 - § 20.222]
§ 20.221 - General.

A permittee may terminate liability for payment of tax, prescribed by law, when specially denatured spirits or recovered alcohol are destroyed in accordance with this subpart.

authority: 26 U.S.C. 5001,5206,5214,5271,5311,5552,5555,5607,6065,7805
source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.
cite as: 27 CFR 20.221
© 2014 CustomsMobile | Disclaimer | Privacy | About