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Regulations last checked for updates: May 17, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All TitlesTitle 27Chapter IPart 25Subpart N - Subpart N—Voluntary Destruction
  • § 25.221 - Voluntary destruction of beer.
  • § 25.222 - Notice of brewer.
  • § 25.223 - Destruction of beer off brewery premises.
  • § 25.224 - Refund or adjustment of tax.
  • § 25.225 - Destruction of taxpaid beer which was never removed from brewery premises.
authority: 19 U.S.C. 81c; 26 U.S.C. 5002,5051,5056,5061,5121,5122,5222,5401,5411,5551,5552,5555,5556,5671,5673,5684,6011,6061,6065,6091,6109,6151,6301,6302,6311,6313,6402,6651,6656,6676,6806,7342,7606,7805; 31 U.S.C. 9301,9303
source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.
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