26 U.S.C. § 5223 — Redistillation of spirits, articles, and residues

(a) Spirits^* on bonded premises The proprietor of a distilled spirits plant^* authorized to produce distilled spirits^* may, under that regulations as the Secretary^* must prescribe, redistill any distilled spirits which have not been withdrawn from bonded premises.

(b) Distilled spirits returned for redistillation Distilled spirits which have been lawfully removed from bonded premises free of tax or without payment of tax may, under that regulations as the Secretary may prescribe, be returned for redistillation to the bonded premises of a distilled spirits plant authorized to produce distilled spirits.

(c) Redistillation of articles and residues Articles, containing denatured distilled spirits, which were manufactured under the provisions of subchapter D or on the bonded premises of a distilled spirits plant, and the spirits residues of manufacturing processes related thereto, may be received, and the distilled spirits in it recovered by redistillation, on the bonded premises of a distilled spirits plant authorized to produce distilled spirits, under that regulations as the Secretary may prescribe.

(d) Denatured distilled spirits, articles, and residues Distilled spirits recovered by the redistillation of denatured distilled spirits, or by the redistillation of the articles or residues described in subsection (c), may not be withdrawn from bonded premises except for industrial use or after denaturation of it in the manner prescribed by law.

(e) Products of redistillation All distilled spirits redistilled on bonded premises after production gauge must be treated the same as if that spirits had been originally produced by the redistiller and all provisions of this chapter applicable to the original production of distilled spirits must be applicable thereto. Any prior obligation as to taxes, liens, and bonds about that distilled spirits must be extinguished on redistillation. Nothing in this subsection must be construed as affecting any provision of law relating to the labeling of distilled spirits or as limiting the authority of the Secretary to regulate the marking, branding, or identification of distilled spirits redistilled under this section.