27 CFR §20.234

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.