§ 19.420. Withdrawals of spirits without payment of tax for experimental or research use.
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/us/cfr/t27/s§ 19.420·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. (26 U.S.C. 5312)
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§ 19.420
Withdrawals of spirits without payment of tax for experimental or research use.
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