27 CFR §19.315

1. (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 (2)Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part;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 (3)Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or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.
2. (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.