Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5242
Denaturing materials
Official textgovinfo.govlast amended
Methanol or other denaturing materials suitable to the use for which the denatured distilled spirits are intended to be withdrawn shall be used for the denaturation of distilled spirits. Denaturing materials shall be such as to render the spirits with which they are admixed unfit for beverage or internal human medicinal use. The character and the quantity of denaturing materials used shall be as prescribed by the Secretary by regulations.
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Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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
- 5311 · Detention of containers