Section 22.154 - Disposition on permanent discontinuance of use(a)Tax-free alcohol. Tax-free alcohol on hand at the time of discontinuance of use, may be disposed of by (1) Returning the spirits to a distilled spirits plant, as provided in § 22.151 ,(2) Destruction, as provided in § 22.142 , or(3) Shipping to another permittee, in accordance with § 22.155 .(b)Recovered tax-free alcohol. Upon permanent discontinuance of use, a permittee may dispose of recovered tax-free alcohol by(1) Shipment to a distilled spirits plant, as provided in § 22.133 ,(2) Destruction, as provided in § 22.142 , or(3) Upon the filing of an application with the appropriate TTB officer, any other approved method.Approved by the Office of Management and Budget under control number 1512-0335