§5273 — Title 26 Internal Revenue Code | U.S. Code

Summary

People who use specially denatured distilled spirits to make products must file their formulas, explain their process, send samples, and follow rules the Secretary sets. They may not use or sell these spirits in medicines or flavorings meant to be swallowed if any spirit remains in the finished product. The Secretary must approve the article, formula, and process before use. If denatured spirits are removed by pressing, evaporating, or similar steps, makers may recover and restore them only for reuse in manufacturing under rules (see section 5214(a)(1)). No one may withdraw or sell denatured spirits or sell items containing them for drinking. Penalties and tax rules are in sections 5607, 5001(a)(5), and "articles" is defined in section 5002(a)(14).

Title 26, §5273

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)(1)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)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(c)Manufacturers employing processes in which denatured distilled spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or otherwise removed, from the articles manufactured shall be permitted to recover such distilled spirits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)No person shall withdraw or sell denatured distilled spirits, or sell any article containing denatured distilled spirits for beverage purposes.

(e)(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).

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5273, act Aug. 16, 1954, ch. 736, 68A Stat. 650, related to premises of rectifier, prior to the general revision of this chapter by Pub. L. 85–859. See section 5178(a)(1)(A), (4)(B), (D) and (c)(1) of this title. Provisions similar to those comprising this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: 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 The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 655, 657, 658, 661, 662, 693.

Amendments

2018—Subsec. (e)(2). Pub. L. 115–141 substituted “section 5001(a)(5)” for “section 5001(a)(6)”. 1979—Subsec. (e)(3). Pub. L. 96–39 substituted “section 5002(a)(14)” for “section 5002(a)(11)”. 1976—Subsecs. (a), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.

§5273 Sale, Use, and Recovery of Denatured Distilled Spirits