{"data":{"id":"us/27-cfr-22.107","jurisdiction":"us","citation":"27 CFR 22.107","heading":"Pathological laboratories.","body":"(a) Pathological laboratories, not operated by a hospital or sanitarium, may withdraw and use tax-free alcohol if exclusively engaged in making analyses or tests for hospitals or sanitariums. If a pathological laboratory does not exclusively conduct analyses or tests for hospitals or sanitariums, it does not qualify for the permit issued under this part.\n(b) A pathological laboratory which uses tax-free alcohol for any other purpose, except as provided in this section, shall become liable for the tax on the alcohol.\n(c) Except as provided in § 22.102, the use of tax-free alcohol and of products resulting from the use of tax-free alcohol shall be confined strictly to the permit premises.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL","Subpart G—Use of Tax-Free Alcohol"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"4b30df5160e64289480c21dc879f205b3eda3d7f049f07b724dc6f42d300b377","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-22.106","next":"us/27-cfr-22.108"},"notice":"GroundRules: Original legal text. Not legal advice."}