26 U.S.C. § 5243
Sale of abandoned spirits for denaturation without collection of tax
Notwithstanding any other provision of law, any distilled spirits abandoned to the United States may be sold, in such cases as the Secretary may by regulation provide, to the proprietor of any distilled spirits plant for denaturation, or redistillation and denaturation, without the payment of the internal revenue tax thereon.
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Nearby sections (25 sections)
- 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- 5233 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26,…
- 5234 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26,…
- 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- 5251 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26,…
- 5271 · Permits
- 5272 · Bonds
- 5273 · Sale, use, and recovery of denatured distilled spirits
- 5274 · Applicability of other laws
- 5275 · Records and reports
- 5276 · Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10,…
- 5291 · General
- 5301 · General
- 5311 · Detention of containers
- 5312 · Production and use of distilled spirits for experimental research