A proprietor may receive and redistill spirits or denatured spirits that:
Have not been removed from bond;
Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part;
Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or
Have been abandoned to the United States and sold to the proprietor without the payment of tax.
A proprietor may also receive and redistill:
Recovered denatured spirits and recovered articles returned under § 19.454, and
Articles and spirits residues received under § 19.454.
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