§ 5243. Sale of abandoned spirits for denaturation without collection of tax

197 words·~1 min read·/usc/title-26/section-5243

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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.)

Connections5 cite this · traces to 1

Cited by 5 sections

U.S. Code

CFR

§ 19.457
Receipt of spirits abandoned to the United States.

Traces to 1 document

U.S. Code

State statutes as operative on termination of transportation; original packages
§ 121

12 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1370
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Aug. 16, 1954, ch. 736
68A Stat. 645
Pub. L. 85–859, § 206(c)
72 Stat. 1431
Pub. L. 85–859
act Aug. 16, 1954, ch. 736
68A Stat. 662
Pub. L. 94–455

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cites case law

§ 5243

Sale of abandoned spirits for denaturation without collection of tax

Fed. Reg.×2

U.S.C.×2

C.F.R.×1

U.S.C.§ 121

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1370

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

ActAug. 16, 1954, ch. 736

Cites 13 · showing 6Cited by 5 across 3 sources