Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.
26 U.S. Code § 5235 - Bottling of alcohol for industrial purposes
1984—Pub. L. 98–369 struck out “stamped,” before “labeled,” and struck out provision that section 5205(a)(1) shall not apply to alcohol bottled, stamped, and labeled as such under this section.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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