27 C.F.R. § 22.33 Time of destruction of marks and brands.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Any person who empties a package containing tax-free alcohol shall immediately destroy or obliterate the marks, brand, and labels required by this chapter to be placed on packages of tax-free alcohol. (b) A person may not destroy or obliterate the marks, brands or labels until the package or drum has been emptied. (Sec. 201, Pub. L. 85–859, 72 Stat. 1358, as amended (26 U.S.C. 5206))
Title 27: Alcohol, Tobacco and Firearms
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart C—Administrative Provisions
Destruction of Marks and Brands
§ 22.33 Time of destruction of marks and brands.