# 27 C.F.R. § 25.221 (2026): Voluntary destruction of beer

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_221

## Section

- **Citation:** 27 C.F.R. § 25.221 (2026)
- **Heading:** Voluntary destruction of beer
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 25: BEER / Subpart N: Voluntary Destruction / § 25.221: § 25.221   Voluntary destruction of beer.

## Text

(a)
On brewery premises.
(1) A brewer may destroy, at the brewery, beer on which the tax has not been determined or paid.
(2) A brewer operating a tavern on brewery premises under § 25.25 may destroy taxpaid or tax-determined beer stored on brewery premises, in accordance with the requirements of § 25.225.
(b)
Destruction without return to brewery.
A brewer may destroy beer on which the tax has been paid or determined at a location other than any of the breweries operated by the brewer, upon compliance with this subpart.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5056))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986; 51 FR 9190, Mar. 18, 1986; T.D. ATF-268, 53 FR 8629, Mar. 16, 1988, as amended by T.D. 372, 61 FR 20724, May 8, 1996; T.D. TTB-91, 76 FR 5478, Feb. 1, 2011]

## Nearby sections

- [27 C.F.R. § 25.221 (2026) § 25.221   Voluntary destruction of beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_221.md)
- [27 C.F.R. § 25.222 (2026) § 25.222   Notice of brewer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_222.md)
- [27 C.F.R. § 25.223 (2026) § 25.223   Destruction of beer off brewery premises.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_223.md)
- [27 C.F.R. § 25.224 (2026) § 25.224   Refund or adjustment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_224.md)
- [27 C.F.R. § 25.225 (2026) § 25.225   Destruction of taxpaid beer which was never removed from brewery premises.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_225.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_221. Check the current official text before relying on it. Not legal advice.