---
kind: "section"
citation: "27 C.F.R. § 22.171"
title: "27"
number: "22.171"
heading: "General."
url: "https://uscodex.org/cfr/27/22.171"
---

# §22.171. General.

- (a) The United States or any of its Government agencies may withdraw tax-free spirits for nonbeverage purposes from a distilled spirits plant under this part, as authorized by [26 U.S.C. 5214(a)(2)](/usc/26/5214.md?p=a-2). Before any tax-free spirits may be withdrawn, a permit to procure the spirits shall be obtained from the appropriate TTB officer.
- (b) The provisions of [subpart M](/cfr/27/subpartM.md) of [27 CFR part 27](/cfr/27/part27.md) cover the withdrawal of imported spirits, free of tax, for use of the United States or any of its Government agencies.

## Notes

### Amendments

[T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. ATF-285, 54 FR 12610, Mar. 28, 1989; T.D. ATF-479, 67 FR 30798, May 8, 2002; T.D. TTB-79, 74 FR 37404, July 28, 2009]

### 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.

### Amendments

[T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. ATF-285, 54 FR 12610, Mar. 28, 1989; T.D. ATF-479, 67 FR 30798, May 8, 2002; T.D. TTB-79, 74 FR 37404, July 28, 2009]