
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5312]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
     Subchapter E--General Provisions Relating to Distilled Spirits
 
                   PART III--MISCELLANEOUS PROVISIONS
 
Sec. 5312. Production and use of distilled spirits for 
        experimental research
        

(a) 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.

(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

    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.

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


                            Prior Provisions

    A prior section 5312, act Aug. 16, 1954, ch. 736, 68A Stat. 659, 
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 Pub. 
L. 85-859.
    Provisions similar to those comprising this section were contained 
in prior sections of act Aug. 16, 1954, prior to the general revision of 
this chapter by Pub. L. 85-859, as follows:

------------------------------------------------------------------------
      Present subsecs.:                      Prior sections
------------------------------------------------------------------------
(a)..........................  5215.
(b)..........................  5305.
(c)..........................  5215, 5306.
------------------------------------------------------------------------

    The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A 
Stat. 640, 657.


                               Amendments

    1976--Subsecs. (a) to (c). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.
