Regulations last checked for updates: Feb 06, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026
§ 22.151 - Return.

A permittee may, following the receipt of tax-free alcohol and for any legitimate reason, return the spirits to any distilled spirits plant if the consignee consents to the shipment. The consignor shall prepare a record of shipment in the same manner prescribed in § 22.134 for shipment of recovered alcohol.

(Approved by the Office of Management and Budget under control number 1512-0334)
source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.
cite as: 27 CFR 22.151