GroundRules
27 CFR 19.420: Withdrawals of spirits without payment of tax for experimental or research use.
Where this section sits in the code
- Title 27—Alcohol, Tobacco Products and Firearms
- CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—ALCOHOL
- PART 19—DISTILLED SPIRITS PLANTS
- Subpart P—Transfers, Receipts, and Withdrawals
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.
Collected 2026-08-27T02:25:11Z. Source file · JSON