# 27 CFR § 25.191: General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-25.191

## Section

- **Citation:** 27 CFR § 25.191
- **Heading:** General
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—ALCOHOL > PART 25—BEER > Subpart L—Removals Without Payment of Tax > Removal of Beer Unfit for Beverage Use

## Text

A brewer may remove sour or damaged beer, or beer which the brewer has deliberately rendered unfit for beverage use, from the brewery without payment of tax for use in manufacturing. Unfit beer may be removed under this section for use as distilling material at alcohol fuel plants qualified under subpart X of part 19 of this chapter.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-196, 89 FR 87943, Nov. 6, 2024]

## Nearby sections

- [27 CFR § 25.181 § 25.181 Eligibility.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.181.md)
- [27 CFR § 25.182 § 25.182 Kinds of containers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.182.md)
- [27 CFR § 25.183 § 25.183 Determination of quantity transferred.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.183.md)
- [27 CFR § 25.184 § 25.184 Losses in transit.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.184.md)
- [27 CFR § 25.185 § 25.185 Mingling.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.185.md)
- [27 CFR § 25.186 § 25.186 Record of beer transferred.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.186.md)
- [27 CFR § 25.191 § 25.191 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.191.md)
- [27 CFR § 25.192 § 25.192 Removal of sour or damaged beer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.192.md)
- [27 CFR § 25.195 § 25.195 Removals for analysis.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.195.md)
- [27 CFR § 25.196 § 25.196 Removals for research, development or testing.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.196.md)
- [27 CFR § 25.201 § 25.201 Removal by pipeline.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.201.md)
- [27 CFR § 25.203 § 25.203 Exportation without payment of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.203.md)
- [27 CFR § 25.205 § 25.205 Production.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.205.md)
- [27 CFR § 25.206 § 25.206 Removal of beer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-25.191. Check the current official text before relying on it. Not legal advice.