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26 U.S.C. § 5243

Title 26 Chapter 51 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 5243. Sale of abandoned spirits for denaturation without collection of tax

Notwithstanding any other provision of law, any distilled spirits abandoned to the United States may be sold, in such cases as the Secretary may by regulation provide, to the proprietor of any distilled spirits plant for denaturation, or redistillation and denaturation, without the payment of the internal revenue tax thereon.

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