26 U.S.C. § 5243
Title 26
Chapter 51
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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- § 5001
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- § 5026
- § 5041
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- § 5661
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- § 5689
- § 5690
- § 5691
- § 5692
§ 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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