26 U.S.C. § 5273 | Sale, use, and recovery of denatured distilled spirits

(a)

Use of specially denatured distilled spirits

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.

(b)

Internal medicinal preparations and flavoring extracts

(1)

Manufacture

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.

(2)

Sale

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.

(c)

Recovery of spirits for reuse in manufacturing

Manufacturers employing processes in which denatured distilled spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or otherwise removed, from the articles manufactured shall be permitted to recover such distilled spirits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.

(d)

Prohibited withdrawal or sale

No person shall withdraw or sell denatured distilled spirits, or sell any article containing denatured distilled spirits for beverage purposes.

(e)

Cross references

(1)

For penalty and forfeiture for unlawful use or concealment of denatured distilled spirits, see section 5607.

(2)

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that are not denatured, including those requiring payment of tax, to denatured distilled spirits or articles produced, withdrawn, sold, transported, or used in violation of law or regulations, see section 5001(a)(5).

(3)

For definition of “articles”, see section 5002(a)(14).

Pub. L. 85–859, title II, § 201Sept. 2, 195872 Stat. 1372 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 96–39, title VIII, § 807(a)(39)July 26, 197993 Stat. 286 Pub. L. 115–141, div. U, title IV, § 401(a)(244)Mar. 23, 2018132 Stat. 1195 (Added , , ; amended , , ; , , ; , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 736 68A Stat. 650 Pub. L. 85–859A prior section 5273, , , related to premises of rectifier, prior to the general revision of this chapter by . See section 5178(a)(1)(A), (4)(B), (D) and (c)(1) of this title.

Aug. 16, 1954Pub. L. 85–859

Present subsecs.:	Prior sections
(a)	5331(a), (b).
(b)	5303, 5305, 5310(a), 5331(a)(1), (2), (b), 5647.
(c)	5332.
(d)	5303, 5305, 5310(a), 5331(a), 5647.
(e)(1), (2)	5334.

Provisions similar to those comprising this section were contained in prior sections of act , prior to the general revision of this chapter by , as follows:

act Aug. 16, 1954, ch. 736 68A Stat. 655 The prior sections, , are set out in , 657, 658, 661, 662, 693.

Amendments

Pub. L. 115–1412018—Subsec. (e)(2). substituted “section 5001(a)(5)” for “section 5001(a)(6)”.

Pub. L. 96–391979—Subsec. (e)(3). substituted “section 5002(a)(14)” for “section 5002(a)(11)”.

Pub. L. 94–4551976—Subsecs. (a), (c). struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 Amendment

Pub. L. 96–39Jan. 1, 1980section 810 of Pub. L. 96–39 section 5001 of this titleAmendment by effective , see , set out as a note under .