27 CFR § 25.212 - Beer returned to brewery from which removed.

---
identifier: "/us/cfr/t27/s25.212"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 25.212 - Beer returned to brewery from which removed."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "25.212"
section_name: "Beer returned to brewery from which removed."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "25"
part_name: "BEER"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308."
regulatory_source: "T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted."
cfr_part: "25"
---


# 25.212 Beer returned to brewery from which removed.

If beer on which the tax has been determined or paid is returned to the brewery from which removed, the brewer shall take the quantity of beer as an offset or deduction against the quantity of beer removed for consumption or sale from the brewery on that business day, as provided in § 25.159

(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended, 1390, as amended (26 U.S.C. 5056, 5415))