---
kind: "section"
citation: "27 C.F.R. § 22.103"
title: "27"
number: "22.103"
heading: "States and the District of Columbia."
url: "https://uscodex.org/cfr/27/22.103"
---

# §22.103. States and the District of Columbia.


Except as otherwise provided in this section, tax-free alcohol withdrawn by a State or political subdivision of a State, or the District of Columbia shall be used solely for mechanical and scientific purposes, and except on approval of the appropriate TTB officer, the use of tax-free alcohol or the use of any resulting product will be confined to the premises under the control of the State or political subdivision of a State, or the District of Columbia. Tax-free alcohol withdrawn for use in hospitals, clinics, and other establishments specified in [§§ 22.104 through 22.108](/cfr/27/22.104..22.108.md), operated by a State, political subdivision of a State, or the District of Columbia, shall be used in the manner prescribed for those establishments.


## 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.