CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL > SUBPART G—Use of Tax-Free Alcohol (§22.101 to §22.108) > 22.108—Other laboratories.

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.

Code of Federal Regulations

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