Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5312 (2024) — Production and use of distilled spirits for experimental research
Scientific institutions and colleges of learning
Under such regulations as the Secretary may prescribe and on the filing of such bonds and applications as he may require, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, test, and store distilled spirits, without payment of tax, for experimental or research use but not for consumption (other than organoleptic tests) or sale, in such quantities as may be reasonably necessary for such purposes.
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.
Authority to exempt
The Secretary may by regulations provide for the waiver of any provision of this chapter (other than this section) to the extent he deems necessary to effectuate the purposes of this section, except that he may not waive the payment of any tax on distilled spirits removed from any such university, college, institution, or plant.
Source: official text