[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR19.65]

[Page 372]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, 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 appropriate TTB officer 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 appropriate TTB officer 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]