Disposition on permanent discontinuance of use.

§ 22.154 Disposition on permanent discontinuance of use. (a) Tax-free alcohol. Tax-free alcohol on hand at the time of discontinuance of use, may be disposed of by (1) Returning the spirits to a distilled spirits plant, as provided in § 22.151, (2) Destruction, as provided in § 22.142, or (3) Shipping to another permittee, in accordance with § 22.155. (b) Recovered tax-free alcohol. Upon permanent discontinuance of use, a permittee may dispose of recovered tax-free alcohol by (1) Shipment to a distilled spirits plant, as provided in § 22.133, (2) Destruction, as provided in § 22.142, or (3) Upon the filing of an application with the appropriate TTB officer, any other approved method. (Approved by the Office of Management and Budget under control number 1512–0335)