27 C.F.R. Subpart N—Voluntary Destruction
Title 27 - Alcohol, Tobacco Products and Firearms
(a) On brewery premises. (1) A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid. (2) A brewer operating a tavern on brewery premises under §25.25 may destroy taxpaid or tax-determined been stored on brewery premises, in accordance with the requirements of §25.225. (b) Destruction without return to brewery. A brewer may destroy beer on which the tax has been paid or determined at a location other than any of the breweries operated by the brewer, upon compliance with this subpart. (Sec. 201, Pub. L. 85–859, 72 Stat. 1335, as amended (26 U.S.C. 5056)) [T.D. ATF–224, 51 FR 7673, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986; T.D. ATF–268, 53 FR 8629, Mar 16, 1988, as amended by T.D. 372, 61 FR 20724, May 8, 1996] (a) Beer to be destroyed. When a brewer possesses beer which has been taxpaid or tax determined and which the brewer wishes to destroy at a location other than at any of the brewer's breweries, the brewer shall give written notice of intention to destroy the beer. The brewer must submit this notice to the appropriate TTB officer. (b) Execution of notice. The brewer shall serially number each notice and execute each notice under penalties of perjury as defined in §25.11. The brewer shall specify the date on which the beer is to be destroyed; this date may not be less than 12 days from the date the notice is mailed or delivered to the appropriate TTB officer. (c) Information to be furnished. The notice will contain the following information: (1) The number and sizes of kegs and the actual quantity of beer, in barrels; or the number of cases and the number and sizes of bottles within the cases, and the actual quantity of beer in barrels. When kegs containing less than the actual contents are to be destroyed, the brewer shall determine the actual content of beer by weight or by other accurate means. (2) The date on which the beer was received for destruction. (3) A statement that the tax on the beer has been fully paid or determined and the rate at which the tax on the beer was paid or determined. (4) If the title of the beer has passed, the name and address of the person returning the beer. (5) The location at which the brewer desires to destroy the beer and the reason for not returning the beer to the brewery. (Sec. 201, Pub. L. 85–859, 72 Stat. 1335, as amended (26 U.S.C. 5056)) [T.D. ATF–224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF–437, 66 FR 5479, Jan. 19, 2001] (a) Destruction without supervision. A brewer may destroy beer without supervision if the appropriate TTB officer does not advise the brewer before the date specified in the notice that destruction of the beer is to be supervised. (b) Destruction with supervision. The appropriate TTB officer may require that an approriate TTB officer verify the information in the notice of destruction or witness the destruction of the beer. The appropriate TTB officer may also require a delay in the destruction of the beer or, if the place of destruction is not readily accessible to an appropriate TTB officer, may require that the beer be moved to a more convenient location. In this case, the brewer may not destroy the beer except under the conditions imposed by the appropriate TTB officer. (Sec. 201, Pub. L. 85–859, 72 Stat. 1335, as amended (26 U.S.C. 5056)) [T.D. ATF–224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF–437, 66 FR 5479, Jan. 19, 2001] (a) Claim for refund or relief of tax. The tax paid by a brewer on beer produced in the United States and destroyed in accordance with this subpart may be refunded to the brewer. If the tax has not been paid, the brewer may be relieved of liability for the tax. Claims for refund or relief of tax will be filed as provided in subpart T of this part. (b) Adjustments to the excise tax return. A brewer may make an adjustment (without interest) to the excise tax return, Form 5000.24, covering the tax paid on beer produced in the United States and destroyed in accordance with this subpart. Procedures for making adjustments to tax returns are contained in subpart T of this part. (Sec. 201, Pub. L. 85–859, 72 Stat. 1335, as amended (26 U.S.C. 5056)) (a) General. A brewer operating a taven on brewery premises under §25.25 may destroy taxpaid or tax-determined beer which was never removed from brewery premises, in accordance with the recordkeeping requirements of paragraph (b) of this section, and with the benefit of the tax refund provisions of paragraph (c) of this section. (b) Recordkeeping. (1) When taxpaid or tax-determined beer which was never removed from brewery premises is destroyed, the brewer shall prepare a record of the quantity of beer destroyed, and the reason for, date of, and method of, destruction. The brewer may prepare this record on Form 2635 (5620.8) for submission as a claim under §25.283. (2) When required by the appropriate TTB officer, the brewer shall notify the appropriate TTB officer prior to the intended destruction, in accordance with procedures established by the appropriate TTB officer. (c) Refund of tax. After destruction is completed, the brewer may file a claim for refund or credit of tax, in accordance with §25.283(c). [T.D. ATF–268, 53 FR 8629, Mar 16, 1988]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart N—Voluntary Destruction
§ 25.221 Voluntary destruction of beer.
§ 25.222 Notice of brewer.
§ 25.223 Destruction of beer off brewery premises.
§ 25.224 Refund or adjustment of tax.
§ 25.225 Destruction of taxpaid beer which was never removed from brewery premises.
