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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 22 - Distribution and Use of Tax-Free Alcohol |
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Subpart L - Return, Reconsignment and Disposition of Tax-Free or Recovered Alcohol |
§ 22.151 - Return.
Latest version.
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§ 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)