Code of Federal Regulations (alpha)

CFR /  Title 27  /  Part 19  /  Sec. 19.420 Withdrawals of spirits without payment of tax for

A scientific university, college of learning, or institution of scientific research qualified under Sec. 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)