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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter A - Alcohol |
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Part 19 - Distilled Spirits Plants |
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Subpart P - Transfers, Receipts, and Withdrawals |
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Spirits Withdrawn Without Payment of Tax |
§ 19.420 - Withdrawals of spirits without payment of tax for experimental or research use.
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§ 19.420 Withdrawals of spirits without payment of tax for experimental or research use.
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.