1. Regulations
  2. title 27
  3. chapter I
  4. part 22
  5. subpart K
  6. § 22.141

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, 5271-5275, 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