27 C.F.R. § 22.141 General.
Title 27 - Alcohol, Tobacco Products and Firearms
A permittee may terminate liability for payment of tax, prescribed by law, when tax-free or recovered alcohol is destroyed in accordance with this subpart.
Title 27: Alcohol, Tobacco and Firearms
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart K—Destruction
§ 22.141 General.