27 C.F.R. § 25.212 Beer returned to brewery from which removed.
Title 27 - Alcohol, Tobacco Products and Firearms
If beer on which the tax has been determined or paid is returned to the brewery from which removed, the brewer shall take the quantity of beer as an offset or deduction against the quantity of beer removed for consumption or sale from the brewery on that business day, as provided in §25.159 (Sec. 201, Pub. L. 85–859, 72 Stat. 1335, as amended, 1390, as amended (26 U.S.C. 5056, 5415))
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart M—Beer Returned to Brewery
§ 25.212 Beer returned to brewery from which removed.
