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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 5273 | Sale, use, and recovery of denatured distilled spirits | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5273 | 26 U.S.C. § 5273 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s5273 | data/legal/raw/us/code/title-26/usc26.xml | 026fd44299e9c06d736f87cbeb32e5719cdd33513283c650363502121251b710 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 7ee45c221815695e3eb15b7d9a6cd3235abaa6fa173075881f120c9a48dd2130 | 2026-07-04 | official |
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26 U.S.C. § 5273 - Sale, use, and recovery of denatured distilled spirits
Text
(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Recovery of spirits for reuse in manufacturing Manufacturers employing processes in which denatured distilled spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or otherwise removed, from the articles manufactured shall be permitted to recover such distilled spirits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)(5).
(3) For definition of “articles”, see section 5002(a)(14).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1372; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(39), July 26, 1979, 93 Stat. 286; Pub. L. 115–141, div. U, title IV, § 401(a)(244), Mar. 23, 2018, 132 Stat. 1195.)
Notes
Editorial Notes
Prior ProvisionsA 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.
Amendments2018—Subsec. (e)(2). Pub. L. 115–141 substituted “section 5001(a)(5)” for “section 5001(a)(6)”. 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.
Statutory Notes and Related Subsidiaries
Effective Date of 1979 AmendmentAmendment 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.