(a) A proprietor may receive and redistill spirits or denatured spirits that:

1. (1) Have not been removed from bond;
2. (2) Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part;
3. (3) Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or
4. (4) Have been abandoned to the United States and sold to the proprietor without the payment of tax.

(b) A proprietor may also receive and redistill:

1. (1) Recovered denatured spirits and recovered articles returned under § 19.454, and

2. (2) Articles and spirits residues received under § 19.454.

   (26 U.S.C. 5201, 5215, 5223, 5243)