27 C.F.R. § 25.196 Removals for research, development or testing.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) A brewer may remove beer, without payment of tax, for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations. Beer may be removed for research, development or testing in packages or in bulk containers. (b) The brewer shall mark each barrel, keg, case, or shipping container with the name and address of the brewer and of the consignee, the identity of the product, and the quantity of the product. If necessary to protect the revenue, the appropriate TTB officer may require a brewer to mark each container with the words “Not for Consumption or Sale.” If beer is removed in a bulk conveyance, the brewer shall place the marks on the route board of the conveyance. (c) The brewer shall record beer removed for research, development, or testing in daily records under §25.292 and on the Brewer's Report of Operations, Form 5130.9. (Sec. 201, Pub. L. 85–859, 72 Stat. 1334, as amended (26 U.S.C. 5053)) [T.D. ATF–224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF–345, 58 FR 40357, July 28, 1993]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart L—Removals Without Payment of Tax
Removals for Analysis, Research, Development or Testing
§ 25.196 Removals for research, development or testing.
