Code of Federal Regulations · 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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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.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Production and use of distilled spirits for experimental research26 U.S.C. § 5312