1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter A - ALCOHOL
  5. Part 19 - DISTILLED SPIRITS PLANTS
  6. Subpart P - Transfers, Receipts, and Withdrawals
  7. Topic - Spirits Withdrawn Without Payment of Tax
  8. 27 CFR § 19.420
27 CFR § 19.420
Withdrawals of spirits without payment of tax for experimental or research use
April 24, 2020
CFR

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.

(26 U.S.C. 5312)

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§ 19.419 Withdrawals of spirits for use in wine production
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§ 19.421 Withdrawals of spirits for use in production of nonbeverage wine and nonbeverage wine products

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