---
kind: "section"
citation: "27 C.F.R. § 22.108"
title: "27"
number: "22.108"
heading: "Other laboratories."
url: "https://uscodex.org/cfr/27/22.108"
---

# §22.108. Other laboratories.


Laboratories, other than pathological laboratories specified in [§ 22.107](/cfr/27/22.107.md), may withdraw and use tax-free alcohol exclusively in scientific research. The use of tax-free alcohol or of products resulting from the use of tax-free alcohol shall be confined strictly to the laboratory premises, except as provided in [§ 22.102](/cfr/27/22.102.md).


## 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.