26 U.S.C. § 5243 — Sale of abandoned spirits for denaturation without collection of tax
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 50 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
Source credit: (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.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1370
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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