The proprietor may remove samples of wine or wine spirits free of tax for analysis or testing purposes.
27 C.F.R. §24.96
Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1381, as amended, 1382, as amended ( 26 U.S.C. 5362 , 5367 , 5368 , 5373 )
Approved by the Office of Management and Budget under control numbers 1512-0298 and 1512-0503