---
kind: "section"
citation: "27 C.F.R. § 22.114"
title: "27"
number: "22.114"
heading: "Alcohol received from the General Services Administration."
url: "https://uscodex.org/cfr/27/22.114"
---

# §22.114. Alcohol received from the General Services Administration.


Any nonprofit charitable institution holding a permit on Form 5150.9, and receiving alcohol from the General Services Administration under the provisions of [26 U.S.C. 5688(a)(2)(B)](/usc/26/5688.md?p=a-2-B), shall include any quantity of alcohol received in computing the quantity of tax-free alcohol that may be procured under its permit during the calendar year. The alcohol, on receipt, shall be placed in the storage facilities prescribed in [§ 22.91](/cfr/27/22.91.md) and kept there under lock until withdrawn for use.


## 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.