[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: 27CFR22.101]

[Page 510-511]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
*COM001*PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                   Subpart G--Use of Tax-Free Alcohol
 
Sec. 22.101  Authorized uses.


    Alcohol may be withdrawn free of tax from the bonded premises of a 
distilled spirits plant for the use of any State or political 
subdivision of a State, or the District of Columbia, for nonbeverage

[[Page 511]]

purposes. Alcohol may also be withdrawn by persons eligible to use tax-
free alcohol, for nonbeverage purposes and not for resale or use in the 
manufacture of any product for sale. Tax-free alcohol shall be withdrawn 
and used only as provided by law and this part, as follows:
    (a) For the use of any educational organization described in 26 
U.S.C. 170(b)(1)(A) which is exempt from income tax under 26 U.S.C. 
501(a), or for the use of any scientific university or college of 
learning;
    (b) For any laboratory for use exclusively in scientific research;
    (c) For use at any hospital, blood bank, or sanitarium (including 
use in making any analysis or test at a hospital, blood bank, or 
sanitarium), or at any pathological laboratory exclusively engage in 
making analyses, or test, for hospitals or sanitariums; or
    (d) For the use of any clinic operated for charity and not for 
profit (including use in the compounding of bona fide medicines for 
treatment of patients outside of the clinic).

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