27 CFR §22.151
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A permittee may, following the receipt of tax-free alcohol and for any legitimate reason, return the spirits to any distilled spirits plant if the consignee consents to the shipment. The consignor shall prepare a record of shipment in the same manner prescribed in § 22.134 for shipment of recovered alcohol.