A scientific university, college of learning, or institution of scientific research qualified under § 19.35 may withdraw spirits from bonded premises without payment of tax for experimental or research use. In order to withdraw a specific quantity of spirits for experimental or research use, the qualified institution must file a letterhead application with, and receive written approval from, the appropriate TTB officer.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(26 U.S.C. § 5312)