Code of Federal Regulations · Section

§ 22.108 — Other Laboratories

27 C.F.R. § 22.108

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Laboratories, other than pathological laboratories specified in § 22.107, may withdraw and use tax-free alcohol exclusively in scientific research. The use of tax-free alcohol or of products resulting from the use of tax-free alcohol shall be confined strictly to the laboratory premises, except as provided in § 22.102.

27 C.F.R. § 22.107

Authorizing Statute

Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
26 U.S.C. § 5214
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Surety corporations
31 U.S.C. § 9304