26 USC 5312 - Production and use of distilled spirits for experimental research

U.S Code last checked for updates: Jan 30, 2025

§ 5312.

Production and use of distilled spirits for experimental research

(a)

Scientific institutions and colleges of learning

(b)

Experimental distilled spirits plants

Under such regulations as the Secretary may prescribe and on the filing of such bonds and applications as he may require, experimental distilled spirits plants may, at the discretion of the Secretary, be established and operated for specific and limited periods of time solely for experimentation in, or development of—

(1)

sources of materials from which distilled spirits may be produced;

(2)

processes by which distilled spirits may be produced or refined; or

(3)

industrial uses of distilled spirits.

(c)

Authority to exempt

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

cite as: 26 USC 5312