[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.294]

[Page 662]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
              Subpart N_Removal, Return and Receipt of Wine
 
Sec.  24.294  Destruction of wine.

    (a) General. Wine on bonded wine premises may be destroyed on or off 
wine premises by the proprietor without payment of tax. A proprietor who 
wants to destroy wine on or off wine premises must file with the 
appropriate TTB officer an application stating the kind, alcohol 
content, and approximate volume of wine to be destroyed, where the wine 
is to be destroyed, and the reason for destruction. Wine to be destroyed 
must be inspected, and the destruction supervised, by an appropriate TTB 
officer unless the appropriate TTB officer authorizes the proprietor to 
destroy the wine without inspection and supervision. The wine must not 
be destroyed until the proprietor has received authority from the 
appropriate TTB officer.
    (b) Record of destruction. The proprietor shall maintain a record of 
the volume destroyed and include the quantity on the TTB F 5120.17, 
Report of Bonded Wine Premises Operations. If part of the volume of the 
material destroyed is not wine, the volume destroyed will be reported on 
the basis of actual wine content of the material, excluding any dilution 
by water or other substance. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, 
as amended (26 U.S.C. 5367, 5370))

(Approved by the Office of Management and Budget under control numbers 
1512-0216 and 1512-0298)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-338, 
58 FR 19065, Apr. 12, 1993; T.D. ATF-409, 64 FR 13686, Mar. 22, 1999]

                  Return of Unmerchantable Wine to Bond