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Laws and Regulations

For easy access, you can read the Code of Federal Regulations and public laws relating to the tax-free alcohol industry.

Laws

Please select an item to view the statute.

• 26 U.S.C. 5214, Withdrawal of Spirits from Bonded Premises Free of Tax or Without Payment of Tax
• 26 U.S.C. 5312, Production and Use of Distilled Spirits for Experimental Research

Regulations

Select an item to view the relevant section of the Code of Federal Regulations.

• 27 CFR Part 22,  Distribution and Use of Tax-Free Alcohol