All marks required by Part 19 of this chapter shall remain on containers of taxpaid distilled spirits until the contents are emptied. Whenever such a container is emptied, such marks shall be completely obliterated.
27 C.F.R. § 17.184
Sec. 454, Pub. L. 98-369, 98 Stat. 820 ( 26 U.S.C. 5206(d) )