27 CFR 20.221 - General.

Regulations last checked for updates: May 03, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

View all text of Subpart L [§ 20.221 - § 20.222]

§ 20.221 - General.

A permittee may terminate liability for payment of tax, prescribed by law, when specially denatured spirits or recovered alcohol are destroyed in accordance with this subpart.

authority: 26 U.S.C. 5001,5206,5214,5271,5311,5552,5555,5607,6065,6109,7805

source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.

cite as: 27 CFR 20.221