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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.25.221 Voluntary destruction of beer

Current as of January 02, 2025 | Updated by Findlaw Staff

(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.

(Authority:  Sec. 201, Pub.L. 85–859, 72 Stat. 1335, as amended (26 U.S.C. 5056))

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.25.221 Voluntary destruction of beer - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-25-221/

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