# 27 CFR § 25.221: Voluntary destruction of beer

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-25.221

## Section

- **Citation:** 27 CFR § 25.221
- **Heading:** Voluntary destruction of beer
- **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 N—Voluntary Destruction

## 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 CFR § 25.1 § 25.1 Production and removal of beer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.1.md)
- [27 CFR § 25.2 § 25.2 Territorial extent.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.2.md)
- [27 CFR § 25.3 § 25.3 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.3.md)
- [27 CFR § 25.4 § 25.4 Related regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.4.md)
- [27 CFR § 25.5 § 25.5 OMB control numbers assigned under the Paperwork Reduction Act.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.5.md)
- [27 CFR § 25.6 § 25.6 Delegations of the Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.6.md)
- [27 CFR § 25.11 § 25.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.11.md)
- [27 CFR § 25.21 § 25.21 Restrictions on location.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.21.md)
- [27 CFR § 25.22 § 25.22 Continuity of brewery.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.22.md)
- [27 CFR § 25.23 § 25.23 Restrictions on use.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.23.md)
- [27 CFR § 25.24 § 25.24 Storage of beer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.24.md)
- [27 CFR § 25.25 § 25.25 Operation of a tavern on brewery premises.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.25.md)
- [27 CFR § 25.41 § 25.41 Measuring system required.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.41.md)
- [27 CFR § 25.42 § 25.42 Testing of measuring devices.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.42.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-25.221. Check the current official text before relying on it. Not legal advice.