3,580. How to "Remove the Sacred Things"

Hilchos Maaser Sheini and Neta Revai 11:8

Pursuant to the previous halacha, if one still has terumah or terumas maaser, he must give it to a kohein. First tithe must be given to a Levi, and the tithe for the needy must be given to the needy. If someone had produce that was definitely second tithe or neta revai - or money from redeeming one of those things - he must destroy it by throwing it into the sea or burning it. If one still has doubtful second tithe, he need not destroy it. If he still has first fruits, they may be destroyed anywhere.

Hilchos Maaser Sheini and Neta Revai 11:9

The obligation to burn and remove produce applies when one still has produce that can’t be eaten before the holiday begins. However, cooked food made of second tithe or neta revai need not be removed. This is because cooked food is considered already removed. Wine and spices are likewise considered already removed.