(a)
Any person who empties a package containing tax-free alcohol shall immediately destroy or obliterate the marks, brand, and labels required by this chapter to be placed on packages of tax-free alcohol.
(b)
A person may not destroy or obliterate the marks, brands or labels until the package or drum has been emptied.
Code of Federal Regulations
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (
26 U.S.C. 5206
))