Other use of spirits.
The proprietor producing sparkling wine, artificially carbonated wine, formula wine, or essences for which spirits are required may use tax-free wine spirits or brandy. For nonbeverage wine, tax-free spirits other than wine spirits or brandy may also be used. The spirits received by the proprietor will be locked in a secure room or locker on bonded wine premises. The spirits will remain in the original container in the storeroom until withdrawn for use.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1382, as amended, 1383, as amended (
26 U.S.C. 5373, 5382