27 C.F.R. § 19.65 Experimental distilled spirits plants.
Title 27 - Alcohol, Tobacco Products and Firearms
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 §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]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart D—Administrative and Miscellaneous Provisions
Activities Not Subject to This Part
§ 19.65 Experimental distilled spirits plants.
