[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR22.33] [Page 501] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY *COM001*PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents Subpart C--Administrative Provisions Sec. 22.33 Time of destruction of marks and brands. (a) Any person who empties a package containing tax-free alcohol shall immediately destroy or obliterate the marks, brand, and labels required by this chapter to be placed on packages of tax-free alcohol. (b) A person may not destroy or obliterate the marks, brands or labels until the package or drum has been emptied. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5206)) Document Requirements