27 C.F.R. § 20.221 General.
Title 27 - Alcohol, Tobacco Products and Firearms
A permittee may terminate liability for payment of tax, prescribed by law, when specially denatured spirits or recovered alcohol are destroyed in accordance with this subpart.
Title 27: Alcohol, Tobacco and Firearms
PART 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM
Subpart L—Destruction
§ 20.221 General.