§5242 — Title 26 Internal Revenue Code | U.S. Code

§5242 Denaturing materials

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter C— - Operation of Distilled Spirits Plants › Part PART II— - OPERATIONS ON BONDED PREMISES › Subpart Subpart D— - Denaturation › § 5242

Last updated Apr 6, 2026|Official source

Summary

You must denature distilled spirits with methanol or other substances that are right for how the denatured spirits will be used. The substances chosen must make the spirits unsafe to drink or to use as medicine taken inside the body. The Secretary will set official rules saying which denaturants may be used and how much of each is required.

Title 26, §5242

Internal Revenue Code — Source: USLM XML via OLRC

Methanol or other denaturing materials suitable to the use for which the denatured distilled spirits are intended to be withdrawn shall be used for the denaturation of distilled spirits. Denaturing materials shall be such as to render the spirits with which they are admixed unfit for beverage or internal human medicinal use. The character and the quantity of denaturing materials used shall be as prescribed by the Secretary by regulations.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5242, acts Aug. 16, 1954, ch. 736, 68A Stat. 645; Sept. 2, 1958, Pub. L. 85–859, title II, § 206(e), 72 Stat. 1431, related to deposit of spirits in warehouses, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising this section were contained in prior section 5303, 5310(a) and 5331(a)(1), (2), act Aug. 16, 1954, ch. 736, 68A Stat. 655, 658, 661, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.