Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5241
Authority to denature
Official textgovinfo.govlast amended
Under such regulations as the Secretary shall prescribe, distilled spirits may be denatured on the bonded premises of a distilled spirits plant qualified for the processing of distilled spirits. Distilled spirits to be denatured under this section shall be of such kind and such degree of proof as the Secretary shall by regulations prescribe. Distilled spirits denatured under this section may be used on the bonded premises of a distilled spirits plant in the manufacture of any article.
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Nearby sections (25 sections)
- 5214 · Withdrawal of distilled spirits from bonded premises free of tax…
- 5215 · Return of tax determined distilled spirits to bonded premises
- 5216 · Regulation of operations
- 5221 · Commencement, suspension, and resumption of operations
- 5222 · Production, receipt, removal, and use of distilling materials
- 5223 · Redistillation of spirits, articles, and residues
- 5231 · Entry for deposit
- 5232 · Imported distilled spirits
- 5233 · [§5233. Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July…
- 5234 · [§5234. Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July…
- 5235 · Bottling of alcohol for industrial purposes
- 5236 · Discontinuance of storage facilities and transfer of distilled…
- 5241 · Authority to denature
- 5242 · Denaturing materials
- 5243 · Sale of abandoned spirits for denaturation without collection of…
- 5244 · Cross references
- 5251 · [§§5251, 5252. Repealed. Pub. L. 96–39, title VIII, §807(a)(38),…
- 5271 · Permits
- 5272 · Bonds
- 5273 · Sale, use, and recovery of denatured distilled spirits
- 5274 · Applicability of other laws
- 5275 · Records and reports
- 5276 · [§5276. Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug.…
- 5291 · General
- 5301 · General