# 27 C.F.R. § 25.225 (2026): Destruction of taxpaid beer which was never removed from brewery premises

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_225

## Section

- **Citation:** 27 C.F.R. § 25.225 (2026)
- **Heading:** Destruction of taxpaid beer which was never removed from brewery premises
- **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 / § 25.225: § 25.225   Destruction of taxpaid beer which was never removed from brewery premises.

## Text

(a)
General.
A brewer operating a tavern on brewery premises under § 25.25 may destroy taxpaid or tax-determined beer which was never removed from brewery premises, in accordance with the recordkeeping requirements of paragraph (b) of this section, and with the benefit of the tax refund provisions of paragraph (c) of this section.
(b)
Recordkeeping.
(1) When taxpaid or tax-determined beer which was never removed from brewery premises is destroyed, the brewer shall prepare a record of the quantity of beer destroyed, and the reason for, date of, and method of, destruction. The brewer may prepare this record on Form 2635 (5620.8) for submission as a claim under § 25.283.
(2) When required by the appropriate TTB officer, the brewer shall notify the appropriate TTB officer prior to the intended destruction, in accordance with procedures established by the appropriate TTB officer.
(c)
Refund of tax.
After destruction is completed, the brewer may file a claim for refund or credit of tax, in accordance with § 25.283(c).
[T.D. ATF-268, 53 FR 8629, Mar. 16, 1988, as amended by 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_225. Check the current official text before relying on it. Not legal advice.