Laws and Regulations

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


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


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

Page last reviewed: April 13, 2016
Page last updated: September 21, 2021
Maintained by: Regulations and Rulings Division