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§ 22.154 - Disposition on permanent discontinuance of use.

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Tax-free alcohol. Tax-free alcohol on hand at the time of discontinuance of use, may be disposed of by

Returning the spirits to a distilled spirits plant, as provided in § 22.151,

Destruction, as provided in § 22.142, or

Shipping to another permittee, in accordance with § 22.155.

Recovered tax-free alcohol. Upon permanent discontinuance of use, a permittee may dispose of recovered tax-free alcohol by

Shipment to a distilled spirits plant, as provided in § 22.133,

Destruction, as provided in § 22.142, or

Upon the filing of an application with the appropriate TTB officer, any other approved method.

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§ 22.153 - Disposition after revocation of permit.
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§ 22.155 - Emergency disposition to another permittee.