26 U.S. Code § 5243 - Sale of abandoned spirits for denaturation without collection of tax

prev | next
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.


(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1370; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834.)
Prior Provisions

A prior section 5243, acts Aug. 16, 1954, ch. 736, 68A Stat. 645; Sept. 2, 1958, Pub. L. 85–859, § 206(c), 72 Stat. 1431, related to bottling of distilled spirits in bond, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5171, 5172, 5175, 5178 (a)(3)(C), (4)(A), 5202 (g), 5206 (c), 5214 (a)(4), and 5233 (a) to (c), (e)(1) of this title and section 121 of Title 27, Intoxicating Liquors.
Provisions similar to those comprising this section were contained in prior section 5333, act Aug. 16, 1954, ch. 736, 68A Stat. 662, prior to the general revision of this chapter by Pub. L. 85–859.

1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

27 CFR - Alcohol, Tobacco Products and Firearms



LII has no control over and does not endorse any external Internet site that contains links to or references LII.