C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—ALCOHOL › PART 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM › Subpart L—Destruction

27 C.F.R. § 20.221

General

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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.