26 U.S.C. § 5312 — Production and use of distilled spirits for experimental research
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 222 words · no verdicts yet
This section permits scientific institutions to use distilled spirits tax-free for research and permits limited experimental distilled-spirits plants, while preserving tax on spirits removed from them.
(a) Under the Secretary’s regulations and required bonds and applications, a scientific university, college, or scientific-research institution may produce, receive, blend, treat, test, and store distilled spirits* without paying tax for experimental or research use. It may not use them for consumption except organoleptic tests, or for sale, and may use only reasonably necessary quantities.
(b) Under the Secretary’s regulations and required bonds and applications, the Secretary* may establish and operate an experimental distilled-spirits* plant for a specific, limited period solely to experiment with or develop: (1) sources of materials for producing spirits; (2) production or refining processes; or (3) industrial uses of spirits.
(c) By regulation, the Secretary may waive another provision of this chapter when necessary to carry out this section, but may not waive tax on spirits removed from a covered university, college, institution, or plant.
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.
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—
sources of materials from which distilled spirits may be produced;
processes by which distilled spirits may be produced or refined; or
industrial uses of distilled spirits.
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 credit: (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.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1375
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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