Code of Federal Regulations · Section
§ 22.176 — Disposition Of Excess Spirits
27 C.F.R. § 22.176
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At the time of discontinuance of use of tax-free spirits, a Government agency may dispose of any excess tax-free spirits (a) by transferring the spirits to another Government agency holding a permit, (b) by returning the spirits to a vendor, or (c) in any manner authorized by the appropriate TTB officer. Tax-free spirits may not be disposed of to the general public.
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