26 U.S.C. § 5273 — Sale, use, and recovery of denatured distilled spirits
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 307 words · no verdicts yet
This section regulates manufacturing with denatured spirits, prohibits specified medicinal and beverage uses, and permits regulated recovery for manufacturing reuse. It also points to penalty, tax, and definition provisions.
(a) A person using specially denatured spirits* to make articles must file the required formulas and process statements, provide samples, and meet other regulatory requirements. No person may use the spirits until the Secretary* approves the article*, formula, and process. (b)(1) No person may use denatured spirits to make medicine or flavoring extracts for internal human use when any spirit remains in the finished product. (2) No person may sell or offer such a product for internal human use. (c) A manufacturer whose process expresses, evaporates, or otherwise removes denatured spirits withdrawn under section 5214(a)(1) may recover them and have them restored, under regulations, to a condition suitable only for reuse in manufacturing. (d) No person may withdraw or sell denatured spirits, or sell an article containing them for beverage use. (e) Section 5607 covers penalties and forfeiture for unlawful use or concealment; section 5001(a)(5) applies nond enatured-spirits laws, including tax laws, to spirits or articles handled unlawfully; and section 5002(a)(14) defines “articles.” This section does not define “articles.”
Any person using specially denatured distilled spirits* in the manufacture of articles shall file such formulas and statements of process, submit such samples, and comply with such other requirements, as the Secretary* shall by regulations prescribe, and no person shall use specially denatured distilled spirits in the manufacture or production of any article* until approval of the article, formula, and process has been obtained from the Secretary.
No person shall use denatured distilled spirits in the manufacture of medicinal preparations or flavoring extracts for internal human use where any of the spirits remains in the finished product.
No person shall sell or offer for sale for internal human use any medicinal preparations or flavoring extracts manufactured from denatured distilled spirits where any of the spirits remains in the finished product.
Manufacturers employing processes in which denatured distilled spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or otherwise removed, from the articles manufactured shall be permitted to recover such distilled spirits and to have such distilled spirits restored to a condition suitable solely for reuse in manufacturing processes under such regulations as the Secretary may prescribe.
No person shall withdraw or sell denatured distilled spirits, or sell any article containing denatured distilled spirits for beverage purposes.
For penalty and forfeiture for unlawful use or concealment of denatured distilled spirits, see section 5607.
For applicability of all provisions of law relating to distilled spirits that are not denatured, including those requiring payment of tax, to denatured distilled spirits or articles produced, withdrawn, sold, transported, or used in violation of law or regulations, see section 5001(a)(5).
For definition of “articles”, see section 5002(a)(14).
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1372; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(39), July 26, 1979, 93 Stat. 286; Pub. L. 115–141, div. U, title IV, § 401(a)(244), Mar. 23, 2018, 132 Stat. 1195.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1372
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1979Amended · Pub. L. 96-39 · 93 Stat. 286
- 2018Amended · Pub. L. 115-141 · 132 Stat. 1195
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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