27 C.F.R. § 22.171 General.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) The United States or any of its Government agencies may withdraw tax-free spirits for nonbeverage purposes from a distilled spirits plant under this part, as authorized by 26 U.S.C. 5214(a)(2). Before any tax-free spirits may be withdrawn, a permit to procure the spirits shall be obtained from the appropriate TTB officer. Payment of special (occupational) tax and filing of a bond are not required for any Governmental agency of the United States to procure tax-free spirits. (b) The provisions of subpart M of 27 CFR part 27 cover the withdrawal of imported spirits, free of tax, for use of the United States or any of its Government agencies. (26 U.S.C. 5214, 5271, 5272, 5276) [T.D. ATF–199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. ATF–285, 54 FR 12610, Mar. 28, 1989; T.D. ATF–479, 67 FR 30798, May 8, 2002]
Title 27: Alcohol, Tobacco and Firearms
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart N—Use of Tax-Free Spirits by the United States or Government Agency
§ 22.171 General.
