27 C.F.R. § 22.151 Return.
Title 27 - Alcohol, Tobacco Products and Firearms
A permittee may, following the receipt of tax-free alcohol and for any legitimate reason, return the spirits to any distilled spirits plant if the consignee consents to the shipment. The consignor shall prepare a record of shipment in the same manner prescribed in §22.134 for shipment of recovered alcohol.
Title 27: Alcohol, Tobacco and Firearms
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart L—Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol
§ 22.151 Return.