# 27 CFR § 19.34: Experimental or research operations by scientific institutions and colleges of learning

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-19.34

## Section

- **Citation:** 27 CFR § 19.34
- **Heading:** Experimental or research operations by scientific institutions and colleges of learning
- **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 any scientific university, college of learning, or institution of scientific research to produce, receive, blend, treat, test, and store spirits, without payment of tax, for experimental or research use but not for consumption (other than in organoleptic tests) or sale, in quantities as may be reasonably necessary for those purposes.
(b) Waiver. For purposes of this section, the appropriate TTB officer may waive any provision of 26 U.S.C. chapter 51 (other than 26 U.S.C. 5312) or this part (other than this section and § 19.35) to the extent necessary to effect the purposes of 26 U.S.C. 5312(a). However, TTB will not waive the payment of any tax on distilled spirits removed from any university, college, or institution.
(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-27-19.34. Check the current official text before relying on it. Not legal advice.