Section 25.221 - Voluntary destruction of beer(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 beer 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, 3/5/1986; 51 FR 9190, 3/18/1986; T.D. ATF-268, 53 FR 8629, 3/16/1988, as amended by T.D. 372, 61 FR 20724, 5/8/1996; T.D. TTB-91, 76 FR 5478, 2/1/2011