27 CFR 19.420
§ 19.420 Withdrawals of spirits without payment of tax for experimental or research use.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 19.420, § 19.420 Withdrawals of spirits without payment of tax for experimental or research use, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116202
- Permanent ID
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.