# § 5312. Production and use of distilled spirits for experimental research
**(a)** **Scientific institutions and colleges of learning** Under such regulations as the Secretary may prescribe and on the filing of such bonds and applications as he may require, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, test, and store distilled spirits, without payment of tax, for experimental or research use but not for consumption (other than organoleptic tests) or sale, in such quantities as may be reasonably necessary for such purposes.
**(b)** **Experimental distilled spirits plants** Under such regulations as the Secretary may prescribe and on the filing of such bonds and applications as he may require, experimental distilled spirits plants may, at the discretion of the Secretary, be established and operated for specific and limited periods of time solely for experimentation in, or development of—
**(1)** sources of materials from which distilled spirits may be produced;
**(2)** processes by which distilled spirits may be produced or refined; or
**(3)** industrial uses of distilled spirits.
**(c)** **Authority to exempt** The Secretary may by regulations provide for the waiver of any provision of this chapter (other than this section) to the extent he deems necessary to effectuate the purposes of this section, except that he may not waive the payment of any tax on distilled spirits removed from any such university, college, institution, or plant.
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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
## Editorial Notes
### Prior Provisions
A prior section 5312, , , made a cross reference to remission and refund of tax on alcohol for loss or leakage, prior to the general revision of this chapter by .
> | Present subsecs.: | Prior sections |
> | --- | --- |
> | (a) | 5215. |
> | (b) | 5305. |
> | (c) | 5215, 5306. |
Provisions similar to those comprising this section were contained in prior sections of act , prior to the general revision of this chapter by , as follows:
The prior sections, , are set out in , 657.
### Amendments
1976—Subsecs. (a) to (c). struck out “or his delegate” after “Secretary” wherever appearing.