27 CFR §20.231
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A permittee may, following the receipt of specially denatured spirits and for any legitimate reason, return the specially denatured spirits to any distilled spirits plant or dealer if the consignee consents to the shipment. The consignor shall prepare a record of shipment in accordance with § 20.171.