United States Code · Section
§ 5313 — Withdrawal Of Distilled Spirits From Customs Custody Free Of Tax For Use Of The United States
26 U.S.C. § 5313
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Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary.
Implementing Regulations
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§ 27.182 Application and permit, Form 5150.33.27 C.F.R. § 27.182
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§ 27.181 General.27 C.F.R. § 27.181
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§ 27.183 Use of Government agency permit, Form 5150.33.27 C.F.R. § 27.183