27 C.F.R. § 22.108
Current through October 31, 2024
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 .
27 C.F.R. § 22.108
Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended ( 26 U.S.C. 5214 )