27 C.F.R. § 20.241 General.
Title 27 - Alcohol, Tobacco Products and Firearms
The United States or any of its Government agencies may withdraw specially denatured spirits from a distilled spirits plant or dealer under this part, as authorized by 26 U.S.C. 5214(a)(2) and 5271. Before any specially denatured spirits may be withdrawn, a permit to procure the spirits shall be obtained as provided in §20.25. Payment of special (occupational) tax is not required for any Governmental agency of the United States to procure specially denatured spirits. (26 U.S.C. 5214, 5271, 5272, 5276) [T.D. ATF–199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. ATF–285, 54 FR 12610, Mar. 28, 1989; T.D. ATF–435, 66 FR 5475, Jan. 19, 2001; T.D. ATF–476, 67 FR 17939, Apr. 12, 2002]
Title 27: Alcohol, Tobacco and Firearms
PART 20—DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM
Subpart N—Use of Specially Denatured Spirits by the United States or Government Agency
§ 20.241 General.
