27 C.F.R. § 22.131 General.
Title 27 - Alcohol, Tobacco Products and Firearms
Any person or permittee conducting recovery operations of tax-free alcohol shall be qualified by the terms of their permit to do so, under the provision of subpart D of this part. Restoration of recovered tax-free alcohol may only be accomplished on the permit premises or by the proprietor of a distilled spirits plant.
Title 27: Alcohol, Tobacco and Firearms
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart J—Recovery of Tax-Free Alcohol
§ 22.131 General.