Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5273 (2024) — Sale, use, and recovery of denatured distilled spirits
Use of specially denatured distilled spirits
Any person using specially denatured distilled spirits in the manufacture of articles shall file such formulas and statements of process, submit such samples, and comply with such other requirements, as the Secretary shall by regulations prescribe, and no person shall use specially denatured distilled spirits in the manufacture or production of any article until approval of the article, formula, and process has been obtained from the Secretary.
Internal medicinal preparations and flavoring extracts
(1) Manufacture No person shall use denatured distilled spirits in the manufacture of medicinal preparations or flavoring extracts for internal human use where any of the spirits remains in the finished product. (2) Sale No person shall sell or offer for sale for internal human use any medicinal preparations or flavoring extracts manufactured from denatured distilled spirits where any of the spirits remains in the finished product.
Recovery of spirits for reuse in manufacturing
Manufacturers employing processes in which denatured distilled spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or otherwise removed, from the articles manufactured shall be permitted to recover such distilled spirits and to have such distilled spirits restored to a condition suitable solely for reuse in manufacturing processes under such regulations as the Secretary may prescribe.
Prohibited withdrawal or sale
No person shall withdraw or sell denatured distilled spirits, or sell any article containing denatured distilled spirits for beverage purposes.
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that are not denatured, including those requiring payment of tax, to denatured distilled spirits or articles produced, withdrawn, sold, transported, or used in violation of law or regulations, see section 5001(a)(5).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).
Source: official text