(a) Specially denatured spirits.
Specially denatured spirits on hand at the time of discontinuance of use, may be disposed of by
(1)
Returning the specially denatured spirits to a distilled spirits plant or dealer, as provided in § 20.231 ,
(2)
Destruction, as provided in § 20.222, or
(3)
Shipped to another user, as provided in § 20.235.
(b) Recovered denatured alcohol, recovered specially denatured rum, or recovered articles.
Upon permanent discontinuance of use, a permittee may dispose of recovered denatured alcohol, recovered specially denatured rum, or recovered articles by
(1)
Shipment to a distilled spirits plant, as provided in § 20.215 for articles and spirits residues,
(2)
Destruction, as provided in § 20.222, or
(3)
Upon the filing of an application with the appropriate TTB officer, any other approved method.
(Approved by the Office of Management and Budget under control number 1512-0336)