27 C.F.R. § 19.539 Disposition of excess spirits.
Title 27 - Alcohol, Tobacco Products and Firearms
Upon discontinuance of use of spirits or specially denatured spirits withdrawn free of tax under §19.538, a Government agency may dispose of excess spirits (a) to another Government agency (the receiving agency is required to have a permit under part 20 or 22 if the spirits were withdrawn for nonbeverage purposes), (b) by returning the spirits to the proprietor of a distilled spirits plant, or (c) in any manner authorized by the appropriate TTB officer. In no case may such spirits be disposed of to the general public, or otherwise than as provided in this section. (Act of August 16, 1954, Ch. 736, 68A Stat. 900 (26 U.S.C. 7510); sec. 201, Pub. L. 85–859, 72 Stat. 1370, as amended, 1375, as amended (26 U.S.C. 5271, 5313)) [T.D. ATF–199, 50 FR 9161, Mar. 6, 1985]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart P—Transfer and Withdrawals
Withdrawal of Spirits Free of Tax
§ 19.539 Disposition of excess spirits.
