# 27 CFR § 19.32: Experimental distilled spirits plants

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-19.32

## Section

- **Citation:** 27 CFR § 19.32
- **Heading:** Experimental distilled spirits plants
- **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

(a) General. The appropriate TTB officer may authorize the establishment and operation of experimental plants for specific and limited periods of time solely for experimentation in, or development of:
(1) Sources of materials from which spirits may be produced;
(2) Processes by which spirits may be produced or refined; or
(3) Industrial uses of spirits.
(b) Waiver. The appropriate TTB officer may waive any provision of 26 U.S.C. chapter 51 (other than 26 U.S.C. 5312) and of this part (other than § 19.33) to the extent necessary to effectuate the purposes of 26 U.S.C. 5312(b) as outlined in paragraph (a) of this section. However, TTB will not waive the payment of any tax on spirits removed from an experimental plant.
(26 U.S.C. 5312)

## 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-27-19.32. Check the current official text before relying on it. Not legal advice.