(a) The United States or any of its Government agencies may withdraw tax-free spirits for nonbeverage purposes from a distilled spirits plant under this part, as authorized by 26 U.S.C. 5214(a)(2) . Before any tax-free spirits may be withdrawn, a permit to procure the spirits shall be obtained from the appropriate TTB officer.(b) The provisions of subpart M of 27 CFR part 27 cover the withdrawal of imported spirits, free of tax, for use of the United States or any of its Government agencies.26 U.S.C. 5214 , 5271 , 5272 , 5276
T.D. ATF-199, 50 FR 9183, 3/6/1985, as amended by T.D. ATF-285, 54 FR 12610, 3/28/1989; T.D. ATF-479, 67 FR 30798, 5/8/2002; T.D. TTB-79, 74 FR 37404, 7/28/2009