---
kind: "section"
citation: "27 C.F.R. § 22.101"
title: "27"
number: "22.101"
heading: "Authorized uses."
url: "https://uscodex.org/cfr/27/22.101"
---

# §22.101. Authorized uses.


Alcohol may be withdrawn free of tax from the bonded premises of a distilled spirits plant for the use of any State or political subdivision of a State, or the District of Columbia, for nonbeverage purposes. Alcohol may also be withdrawn by persons eligible to use tax-free alcohol, for nonbeverage purposes and not for resale or use in the manufacture of any product for sale. Tax-free alcohol shall be withdrawn and used only as provided by law and this part, as follows:

- (a) For the use of any educational organization described in [26 U.S.C. 170(b)(1)(A)](/usc/26/170.md?p=b-1-A) which is exempt from income tax under [26 U.S.C. 501(a)](/usc/26/501.md?p=a), or for the use of any scientific university or college of learning;
- (b) For any laboratory for use exclusively in scientific research;
- (c) For use at any hospital, blood bank, or sanitarium (including use in making any analysis or test at a hospital, blood bank, or sanitarium), or at any pathological laboratory exclusively engage in making analyses, or test, for hospitals or sanitariums; or
- (d) For the use of any clinic operated for charity and not for profit (including use in the compounding of bona fide medicines for treatment of patients outside of the clinic).

## Notes

### Authority

Authority: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

### Source

Source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.