(a) A proprietor may receive and redistill spirits or denatured spirits that:
(1) Have not been removed from bond;
(2) Have been withdrawn from bond on payment or determination of tax and returned to bond under subpart Q of this part;
(3) Have been withdrawn from bond free of tax or without payment of tax and returned to bond under subpart T of this part; or
(4) Have been abandoned to the United States and sold to the proprietor without the payment of tax.
(b) A proprietor may also receive and redistill:
(1) Recovered denatured spirits and recovered articles returned under § 19.454, and
(2) Articles and spirits residues received under § 19.454.