26-U.S.C.-5243

§5243 – Sale of Abandoned Spirits For Denaturation Without Collection of Tax

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part II > Subpart D > Section 5243

Details

• Reference: Section 5243
• Legend: §5243 – Sale of Abandoned Spirits For Denaturation Without Collection of Tax
• USCode Year: 2013

Provision Content

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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1370; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Prior Provisions

A prior section 5243, acts Aug. 16, 1954, ch. 736, 68A Stat. 645; Sept. 2, 1958, Pub. L. 85–859, §206(c), 72 Stat. 1431, related to bottling of distilled spirits in bond, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5171, 5172, 5175, 5178(a)(3)(C), (4)(A), 5202(g), 5206(c), 5214(a)(4), and 5233(a) to (c), (e)(1) of this title and section 121 of Title 27, Intoxicating Liquors.

Provisions similar to those comprising this section were contained in prior section 5333, act Aug. 16, 1954, ch. 736, 68A Stat. 662, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5222 in the Legal Encyclopedia: Excise Taxes

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26-U.S.C.-5243 in the Legal Encyclopedia: Wines

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Part II – Operations On Bonded Premises in the Legal Encyclopedia: Distilled Spirits

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26-U.S.C.-5234 in the Legal Encyclopedia: And Beer

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