Code of Federal Regulations · Section
§ 22.151 — Return
27 C.F.R. § 22.151
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A permittee may, following the receipt of tax-free alcohol and for any legitimate reason, return the spirits to any distilled spirits plant if the consignee consents to the shipment. The consignor shall prepare a record of shipment in the same manner prescribed in § 22.134 for shipment of recovered alcohol.
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