1. Regulations
  2. title 27
  3. chapter I
  4. part 20
  5. subpart L
  6. § 20.221

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, 5271-5275, 5311, 5552, 5555, 5607, 6065, 7805.

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

CITE AS: 27 CFR 20.221