# 27 CFR § 19.29: Exemptions for national defense and disasters

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-19.29

## Section

- **Citation:** 27 CFR § 19.29
- **Heading:** Exemptions for national defense and disasters
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—ALCOHOL > PART 19—DISTILLED SPIRITS PLANTS > Subpart B—Administrative and Miscellaneous Provisions > Alternate Methods or Procedures and Experimental Operations

## Text

Whenever TTB finds it is necessary to meet the requirements of national defense or necessary or desirable by reason of disaster, TTB may temporarily exempt the proprietor from any provisions of the internal revenue laws and the provisions of this part relating to distilled spirits, except those requiring the payment of tax.
(26 U.S.C. 5561, 5562)

## Nearby sections

- [27 CFR § 19.26 § 19.26 Alternate methods or procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.26.md)
- [27 CFR § 19.27 § 19.27 Application for and use of alternate method or procedure.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.27.md)
- [27 CFR § 19.28 § 19.28 Emergency variations from requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.28.md)
- [27 CFR § 19.29 § 19.29 Exemptions for national defense and disasters.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.29.md)
- [27 CFR § 19.31 § 19.31 Pilot operations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.31.md)
- [27 CFR § 19.32 § 19.32 Experimental distilled spirits plants.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.32.md)
- [27 CFR § 19.33 § 19.33 Application to establish experimental plants.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.33.md)
- [27 CFR § 19.34 § 19.34 Experimental or research operations by scientific institutions and colleges of learning.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.34.md)
- [27 CFR § 19.35 § 19.35 Application by scientific institutions and colleges of learning for experimental or research operations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.35.md)
- [27 CFR § 19.36 § 19.36 Spirits produced in industrial processes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.36.md)
- [27 CFR § 19.37 § 19.37 Application for industrial processes waiver.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.37.md)
- [27 CFR § 19.38 § 19.38 Approval of required documents.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.38.md)
- [27 CFR § 19.45 § 19.45 Execution under penalties of perjury.](https://www.frixlaw.com/law-library/statutes/ecfr-27-19.45.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-19.29. Check the current official text before relying on it. Not legal advice.
