[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR22.103]

[Page 534]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 22_DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                    Subpart G_Use of Tax-Free Alcohol
 
Sec. 22.103  States and the District of Columbia.

    Except as otherwise provided in this section, tax-free alcohol 
withdrawn by a State or political subdivision of a State, or the 
District of Columbia shall be used solely for mechanical and scientific 
purposes, and except on approval of the appropriate ATF officer, the use 
of tax-free alcohol or the use of any resulting product will be confined 
to the premises under the control of the State or political subdivision 
of a State, or the District of Columbia. Tax-free alcohol withdrawn for 
use in hospitals, clinics, and other establishments specified in 
Sec. Sec. 22.104 through 22.108, operated by a State, political 
subdivision of a State, or the District of Columbia, shall be used in 
the manner prescribed for those establishments.

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