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26 U.S.C. § 5235

Bottling of alcohol for industrial purposes

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.

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Nearby sections (25 sections)
  1. 5212 · Transfer of distilled spirits between bonded premises
  2. 5213 · Withdrawal of distilled spirits from bonded premises on…
  3. 5214 · Withdrawal of distilled spirits from bonded premises free of tax…
  4. 5215 · Return of tax determined distilled spirits to bonded premises
  5. 5216 · Regulation of operations
  6. 5221 · Commencement, suspension, and resumption of operations
  7. 5222 · Production, receipt, removal, and use of distilling materials
  8. 5223 · Redistillation of spirits, articles, and residues
  9. 5231 · Entry for deposit
  10. 5232 · Imported distilled spirits
  11. 5233 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26,…
  12. 5234 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26,…
  13. 5235 · Bottling of alcohol for industrial purposes
  14. 5236 · Discontinuance of storage facilities and transfer of distilled…
  15. 5241 · Authority to denature
  16. 5242 · Denaturing materials
  17. 5243 · Sale of abandoned spirits for denaturation without collection of…
  18. 5244 · Cross references
  19. 5251 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26,…
  20. 5271 · Permits
  21. 5272 · Bonds
  22. 5273 · Sale, use, and recovery of denatured distilled spirits
  23. 5274 · Applicability of other laws
  24. 5275 · Records and reports
  25. 5276 · Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10,…
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