Code of Federal Regulations · Section
§ 25.221 — Voluntary Destruction Of Beer
27 C.F.R. § 25.221
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(a) On brewery premises. (1) A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid.
(2) A brewer operating a tavern on brewery premises under § 25.25 may destroy taxpaid or tax-determined beer stored on brewery premises, in accordance with the requirements of § 25.225.
(b) Destruction without return to brewery. A brewer may destroy beer on which the tax has been paid or determined at a location other than any of the breweries operated by the brewer, upon compliance with this subpart.
Authorizing Statute
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Refund and credit of tax, or relief from liability26 U.S.C. § 5056
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Definitions26 U.S.C. § 5002
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Definitions31 U.S.C. § 9301