27 C.F.R. § 22.108 Other laboratories.
Title 27 - Alcohol, Tobacco Products and Firearms
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))
Title 27: Alcohol, Tobacco and Firearms
PART 22—DISTRIBUTION AND USE OF TAX-FREE ALCOHOL
Subpart G—Use of Tax-Free Alcohol
§ 22.108 Other laboratories.