27 CFR 22.141 - General.

Regulations last checked for updates: Jun 17, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 28, 2024

View all text of Subpart K [§ 22.141 - § 22.142]

§ 22.141 - General.

A permittee may terminate liability for payment of tax, prescribed by law, when tax-free or recovered alcohol is destroyed in accordance with this subpart.

authority: 26 U.S.C. 5001,5121,5123,5206,5214,5271,5311,5552,5555,6056,6061,6065,6109,6151,6806,7805; 31 U.S.C. 9304,9306

source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.

cite as: 27 CFR 22.141