---
kind: "section"
citation: "27 C.F.R. § 19.34"
title: "27"
number: "19.34"
heading: "Experimental or research operations by scientific institutions and colleges of learning."
url: "https://uscodex.org/cfr/27/19.34"
---

# §19.34. Experimental or research operations by scientific institutions and colleges of learning.

- (a) **General.** The appropriate TTB officer may authorize any scientific university, college of learning, or institution of scientific research to produce, receive, blend, treat, test, and store spirits, without payment of tax, for experimental or research use but not for consumption (other than in organoleptic tests) or sale, in quantities as may be reasonably necessary for those purposes.
- (b) **Waiver.** For purposes of this section, the appropriate TTB officer may waive any provision of 26 U.S.C. chapter 51 (other than [26 U.S.C. 5312](/usc/26/5312.md)) or this part (other than this section and [§ 19.35](/cfr/27/19.35.md)) to the extent necessary to effect the purposes of [26 U.S.C. 5312(a)](/usc/26/5312.md?p=a). However, TTB will not waive the payment of any tax on distilled spirits removed from any university, college, or institution.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.