27 CFR 22.108 - Other laboratories.

Regulations last checked for updates: Jun 17, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: May 28, 2024

View all text of Subpart G [§ 22.101 - § 22.108]

§ 22.108 - Other laboratories.

Laboratories, other than pathological laboratories specified in § 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 § 22.102.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214))

authority: 26 U.S.C. 5001,5121,5123,5206,5214,5271,5311,5552,5555,6056,6061,6065,6109,6151,6806,7805; 31 U.S.C. 9304,9306

source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.

cite as: 27 CFR 22.108