Code of Federal Regulations · Section
§ 22.33 — Time Of Destruction Of Marks And Brands
27 C.F.R. § 22.33
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(a) Any person who empties a package containing tax-free alcohol shall immediately destroy or obliterate the marks, brand, and labels required by this chapter to be placed on packages of tax-free alcohol.
(b) A person may not destroy or obliterate the marks, brands or labels until the package or drum has been emptied.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Surety corporations31 U.S.C. § 9304
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Containers26 U.S.C. § 5206