
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5273]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
            Subchapter D--Industrial Use of Distilled Spirits
 
Sec. 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spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or 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)(6).\1\
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    \1\ See References in Text note below.
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            (3) For definition of ``articles'', see section 5002(a)(14).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1372; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(39), July 26, 1979, 
93 Stat. 286.)

                       References in Text

    Section 5001(a)(6), referred to in subsec. (e)(2), was redesignated 
section 5001(a)(5) by Pub. L. 103-465, title I, Sec. 136(a), Dec. 8, 
1994, 108 Stat. 4841.


                            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

    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.


                    Effective Date of 1979 Amendment

    Amendment 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 5214, 5607 of this title.
