[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.65]

[Page 309]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 19--DISTILLED SPIRITS PLANTS--Table of Contents
 
         Subpart D--Administrative and Miscellaneous Provisions
 
Sec. 19.65  Experimental distilled spirits plants.

    The Director may authorize the establishment and operation of 
experimental plants for specific and limited periods of time solely for 
experimentation in, or development of--
    (a) Sources of materials from which spirits may be produced;
    (b) Processes by which spirits may be produced or refined; or
    (c) Industrial uses of spirits.

The Director may waive any provision of 26 U.S.C. Chapter 51 (other than 
26 U.S.C. 5312) and of this part (other than this section and 
Sec. 19.66) to the extent he deems necessary to effectuate the purposes 
of 26 U.S.C. 5312(b), except that he may not waive the payment of any 
tax on spirits removed from such plant. A proprietor of an experimental 
distilled spirits plant established under this section is subject to 
special (occupational) tax under subpart Ca of this part and shall hold 
a separate special tax stamp to cover the experimental operations.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1375, as amended (26 U.S.C. 5312))

[T.D. ATF-198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. ATF-271 53 
FR 17543, May 17, 1988]