Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMSChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter A - ALCOHOLPart 19 - DISTILLED SPIRITS PLANTSSubpart P - TRANSFERS, RECEIPTS, AND WITHDRAWALS
SPIRITS WITHDRAWN WITHOUT PAYMENT OF TAX
Section 19.420 - Withdrawals of spirits without payment of tax for experimental or research use

27 C.F.R. § 19.420

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Current through May 31, 2024
Section 19.420 - Withdrawals of spirits without payment of tax for experimental or research use

A scientific university, college of learning, or institution of scientific research qualified under § 19.35 may withdraw spirits from bonded premises without payment of tax for experimental or research use. In order to withdraw a specific quantity of spirits for experimental or research use, the qualified institution must file a letterhead application with, and receive written approval from, the appropriate TTB officer.

27 C.F.R. §19.420

26 U.S.C. 5312