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.
Pub. L. 85–859, title II, § 20172 Stat. 1370Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(Added , , ; amended , , .)
Editorial Notes
Prior Provisions
Aug. 16, 1954, ch. 73668A Stat. 645Pub. L. 85–859, § 206(c)72 Stat. 1431Pub. L. 85–859section 121 of Title 27A prior section 5243, acts , ; , , , related to bottling of distilled spirits in bond, prior to the general revision of this chapter by . 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 , Intoxicating Liquors.
act Aug. 16, 1954, ch. 73668A Stat. 662Pub. L. 85–859Provisions similar to those comprising this section were contained in prior section 5333, , , prior to the general revision of this chapter by .
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.