1. (a) Specially denatured spirits. Specially denatured spirits on hand at the time of discontinuance of use, may be disposed of by

   1. (1) Returning the specially denatured spirits to a distilled spirits plant or dealer, as provided in § 20.231,
   2. (2) Destruction, as provided in § 20.222, or
   3. (3) Shipped to another user, as provided in § 20.235.

2. (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. (1) Shipment to a distilled spirits plant, as provided in § 20.215 for articles and spirits residues,
   2. (2) Destruction, as provided in § 20.222, or

   3. (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 number1513-0061)

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59456, Aug. 30, 2016]