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§ 22.108 Other laboratories.

27 CFR 22.108

Citation27 CFR 22.108
CorpusDaily eCFR
Displayed edition2026-08-17
Last updated2026-08-17

§ 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.

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