§ 5312. Production and use of distilled spirits for experimental research
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/usc/title-26/section-5312A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Scientific institutions and colleges of learning Under such regulations as the Secretary may prescribe and on the filing of such bonds and applications as he may require, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, test, and store distilled spirits, without payment of tax, for experimental or research use but not for consumption (other than organoleptic tests) or sale, in such quantities as may be reasonably necessary for such purposes.
(b)Experimental distilled spirits plants Under such regulations as the Secretary may prescribe and on the filing of such bonds and applications as he may require, experimental distilled spirits plants may, at the discretion of the Secretary, be established and operated for specific and limited periods of time solely for experimentation in, or development of—
(1)sources of materials from which distilled spirits may be produced;
(2)processes by which distilled spirits may be produced or refined; or
(3)industrial uses of distilled spirits.
(c)Authority to exempt The Secretary may by regulations provide for the waiver of any provision of this chapter (other than this section) to the extent he deems necessary to effectuate the purposes of this section, except that he may not waive the payment of any tax on distilled spirits removed from any such university, college, institution, or plant.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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Cited by 33 sections · top 11
CFR
- § 19.420Withdrawals of spirits without payment of tax for experimental or research use.
- § 19.35Application by scientific institutions and colleges of learning for experimental or research operations.
- § 19.33Application to establish experimental plants.
- § 19.418Authorized withdrawals without payment of tax.
- § 19.32Experimental distilled spirits plants.
- § 19.34Experimental or research operations by scientific institutions and colleges of learning.
9 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1375
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- act Aug. 16, 1954, ch. 736
- 68A Stat. 659
- Pub. L. 85–859
- 68A Stat. 640
- Pub. L. 94–455
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§ 5312
Production and use of distilled spirits for experimental research
Fed. Reg.×23
C.F.R.×10
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1375
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 9 · showing 5Cited by 33 across 2 sources