Code of Federal Regulations (alpha)

CFR /  Title 27  /  Part 22  /  Sec. 22.108 Other laboratories.

Laboratories, other than pathological laboratories specified in Sec. 22.107, may withdraw and use tax-free alcohol exclusively in scientific research. The use of tax-free alcohol or of products resulting from the use of tax-free alcohol shall be confined strictly to the laboratory premises, except as provided in Sec. 22.102. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))