26 USC 5273 - Sale, use, and recovery of denatured distilled spirits

U.S Code last checked for updates: May 06, 2024

§ 5273.

Sale, use, and recovery of denatured distilled spirits

(a)

Use of specially denatured distilled spirits

(b)

Internal medicinal preparations and flavoring extracts

(1)

Manufacture

(2)

Sale

(c)

Recovery of spirits for reuse in manufacturing

(d)

Prohibited withdrawal or sale

(e)

Cross references

(1)

For penalty and forfeiture for unlawful use or concealment of denatured distilled spirits, see section 5607.

(2)

For applicability of all provisions of law relating to distilled spirits that are not denatured, including those requiring payment of tax, to denatured distilled spirits or articles produced, withdrawn, sold, transported, or used in violation of law or regulations, see section 5001(a)(5).

(3)

For definition of “articles”, see section 5002(a)(14).

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1372; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(39), July 26, 1979, 93 Stat. 286; Pub. L. 115–141, div. U, title IV, § 401(a)(244), Mar. 23, 2018, 132 Stat. 1195.)

cite as: 26 USC 5273