{"data":{"id":"us/27-cfr-22.171","jurisdiction":"us","citation":"27 CFR 22.171","heading":"General.","body":"(a) The United States or any of its Government agencies may withdraw tax-free spirits for nonbeverage purposes from a distilled spirits plant under this part, as authorized by 26 U.S.C. 5214(a)(2). Before any tax-free spirits may be withdrawn, a permit to procure the spirits shall be obtained from the appropriate TTB officer.\n(b) The provisions of subpart M of 27 CFR part 27 cover the withdrawal of imported spirits, free of tax, for use of the United States or any of its Government agencies.","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 N—Use of Tax-Free Spirits by the United States or Government Agency"],"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":"d6fe96e584d7d6d7fdc768c067144a7359b4e282d7d05a8ac674e06c5c430b0d","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-22.165","next":"us/27-cfr-22.172"},"notice":"GroundRules: Original legal text. Not legal advice."}