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
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.
Pub. L. 85–859, title II, § 20172 Stat. 1375 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 659 Pub. L. 85–859A prior section 5312, , , made a cross reference to remission and refund of tax on alcohol for loss or leakage, prior to the general revision of this chapter by .
Present subsecs.: | Prior sections |
|---|---|
(a) | 5215. |
(b) | 5305. |
(c) | 5215, 5306. |
act Aug. 16, 1954, ch. 736 68A Stat. 640 The prior sections, , are set out in , 657.
Amendments
Pub. L. 94–4551976—Subsecs. (a) to (c). struck out “or his delegate” after “Secretary” wherever appearing.