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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5242 Denaturing materials us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5242 26 U.S.C. § 5242 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/s5242 data/legal/raw/us/code/title-26/usc26.xml 5ad9820d18caafaecafde4927dd97cd47f048f1358ff607503d37c362f0618ff a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 a8c7a17cbc2332ffdbf3a8dcc6c386ca24f1ed33023a8c53b6e91f283b0cd60c 2026-07-04 official
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26 U.S.C. § 5242 - Denaturing materials

Text

Methanol or other denaturing materials suitable to the use for which the denatured distilled spirits are intended to be withdrawn shall be used for the denaturation of distilled spirits. Denaturing materials shall be such as to render the spirits with which they are admixed unfit for beverage or internal human medicinal use. The character and the quantity of denaturing materials used shall be as prescribed by the Secretary by regulations.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1369; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5242, acts Aug. 16, 1954, ch. 736, 68A Stat. 645; Sept. 2, 1958, Pub. L. 85859, title II, § 206(e), 72 Stat. 1431, related to deposit of spirits in warehouses, prior to the general revision of this chapter by Pub. L. 85859. Provisions similar to those comprising this section were contained in prior sections 5303, 5310(a) and 5331(a)(1), (2), act Aug. 16, 1954, ch. 736, 68A Stat. 655, 658, 661, prior to the general revision of this chapter by Pub. L. 85859.

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”.