Code of Federal Regulations · Section
§ 20.246 — Disposition Of Specially Denatured Spirits On Discontinuance Of Use
27 C.F.R. § 20.246
View:
At the time of discontinuance of use of specially denatured spirits, a Government agency may dispose of any excess specially denatured spirits (a) to another Government agency holding a permit, (b) by returning the specially denatured spirits to a vendor, or (c) in any manner authorized by the appropriate TTB officer. Specially denatured spirits may not be disposed of to the general public.
Authorizing Statute
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001