§5607 — Title 26 Internal Revenue Code | U.S. Code

§5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART I— - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS › § 5607

Last updated Apr 6, 2026|Official source

Summary

You can be punished and the spirits or items can be taken away for certain unlawful acts with denatured distilled spirits withdrawn free of tax under section 5214(a)(1). That includes using those tax-free denatured spirits to make medicines or flavor extracts in ways that break section 5273(b), or selling such products against that rule; withdrawing or selling them for use as drinks; or trying to recover pure spirits from them (except as allowed in sections 5223 or 5273(c)), or knowingly using, selling, hiding, or disposing of any spirits you recover.

Title 26, §5607

Internal Revenue Code — Source: USLM XML via OLRC

Any person who—

(1)uses denatured distilled spirits withdrawn free of tax under section 5214(a)(1) in the manufacture of any medicinal preparation or flavoring extract in violation of the provisions of section 5273(b)(1) or knowingly sells, or offers for sale, any such medicinal preparation or flavoring extract in violation of section 5273(b)(2); or

(2)knowingly withdraws any denatured distilled spirits free of tax under section 5214(a)(1) for beverage purposes; or

(3)knowingly sells any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or any articles containing such denatured distilled spirits, for beverage purposes; or

(4)recovers or attempts to recover by redistillation or by any other process or means (except as authorized in section 5223 or in section 5273(c)) any distilled spirits from any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or from any articles manufactured therefrom, or knowingly uses, sells, conceals, or otherwise disposes of distilled spirits so recovered or redistilled;

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5607, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for distilling on prohibited premises, prior to the general revision of this chapter by Pub. L. 85–859. See section 5505(i) and 5601(a)(6) of this title. Provisions similar to those comprising this section were contained in prior section 5647, act Aug. 16, 1954, ch. 736, 68A Stat. 693, prior to the general revision of this chapter by Pub. L. 85–859.