PRIA, Government Policy, Made Personal

Summary

Anyone who uses denatured distilled spirits to make products must send the formulas and process statements, give samples, follow the rules the Secretary sets, and get approval before using them. Denatured spirits cannot be used to make medicines or flavor extracts for people to eat or drink if any of the spirits stays in the final product, and those products cannot be sold for internal human use. Manufacturers may recover and clean denatured spirits removed during making and reuse them only for manufacturing and only under the Secretary’s rules. No one may withdraw or sell denatured spirits or sell products that contain them for drinking. For penalties see section 5607, for tax and other law applicability see section 5001(a)(5), for the withdrawal reference see section 5214(a)(1), and for the definition of “articles” see section 5002(a)(14).

Title 26, §5273

Internal Revenue Code, Source: USLM XML via OLRC

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Manufacturers employing processes in which denatured distilled spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or otherwise removed, from the articles manufactured shall be permitted to recover such distilled spirits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

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