U.S. flag

An official website of the United States government

Tax-Free Alcohol Laws and Regulations

For easy access, you can read the Code of Federal Regulations and public laws relating to the tax-free alcohol industry.

Laws

Please select an item to view the statute.

  • 26 U.S.C. 5214, Withdrawal of Spirits from Bonded Premises Free of Tax or Without Payment of Tax
  • 26 U.S.C. 5312, Production and Use of Distilled Spirits for Experimental Research

Regulations

Select an item to view the relevant section of the Code of Federal Regulations.

Last updated: January 21, 2021
Maintained by: Regulations and Rulings Division