Specially denatured spirits. Specially denatured spirits on hand at the time of discontinuance of use, may be disposed of by
Returning the specially denatured spirits to a distilled spirits plant or dealer, as provided in § 20.231,
Destruction, as provided in § 20.222, or
Shipped to another user, as provided in § 20.235.
Recovered denatured alcohol, recovered specially denatured rum, or recovered articles. Upon permanent discontinuance of use, a permittee may dispose of recovered denatured alcohol, recovered specially denatured rum, or recovered articles by
Shipment to a distilled spirits plant, as provided in § 20.215 for articles and spirits residues,
Destruction, as provided in § 20.222, or
Upon the filing of an application with the appropriate TTB officer, any other approved method.