Laboratories, other than pathological laboratories specified in § 22.107, may withdraw and use tax-free alcohol exclusively in scientific research. The use of tax-free alcohol or of products resulting from the use of tax-free alcohol shall be confined strictly to the laboratory premises, except as provided in § 22.102.
Code of Federal Regulations
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (
26 U.S.C. 5214
))