General.

§ 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). Before any tax-free spirits may be withdrawn, a permit to procure the spirits shall be obtained from the appropriate TTB officer.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 of 27 CFR part 27 cover the withdrawal of imported spirits, free of tax, for use of the United States or any of its Government agencies. (26 U.S.C. 5214, 5271, 5272, 5276) [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]