---
kind: "section"
citation: "27 C.F.R. § 19.424"
title: "27"
number: "19.424"
heading: "Authorized withdrawals free of tax."
url: "https://uscodex.org/cfr/27/19.424"
---

# §19.424. Authorized withdrawals free of tax.


A proprietor may withdraw spirits from bonded premises free of tax as provided in this chapter:

- (a) Upon receipt of a signed photocopy of a permit to withdraw and use alcohol free of tax issued on form TTB F 5150.9 under [part 22](/cfr/27/part22.md) of this chapter;
- (b) Upon receipt of a signed photocopy of a permit to procure spirits free of tax for use of the United States or any governmental agency, any State, any political division of a State, or the District of Columbia for nonbeverage purposes as provided in [26 U.S.C. 5214(a)(2)](/usc/26/5214.md?p=a-2) issued on form TTB F 5150.33 under [part 22](/cfr/27/part22.md) of this chapter;
- (c) Upon receipt of a valid permit issued under this part to procure spirits by and for the use of the United States under the provisions of [26 U.S.C. 7510](/usc/26/7510.md) for purposes other than those specified in [paragraph (b)](#b) of this section;
- (d) If the spirits are specially denatured—
  - (1) Upon receipt of a signed photocopy of a permit to procure specially denatured spirits issued on TTB F 5150.9 under [part 20](/cfr/27/part20.md) of this chapter; or
  - (2) For export;
- (e) If the spirits are completely denatured, for any lawful purpose; or
- (f) If the spirits are contained in an article.

## 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.