Fabio
76b8ec33a7
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>
44 lines
2.2 KiB
Markdown
44 lines
2.2 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 5242"
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description: "Denaturing materials"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "51"
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chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
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section: "5242"
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citation: "26 U.S.C. § 5242"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s5242"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "5ad9820d18caafaecafde4927dd97cd47f048f1358ff607503d37c362f0618ff"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "a8c7a17cbc2332ffdbf3a8dcc6c386ca24f1ed33023a8c53b6e91f283b0cd60c"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 5242 - Denaturing materials
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## Text
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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.
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(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1369; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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## Notes
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Editorial Notes
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Prior ProvisionsA prior section 5242, acts Aug. 16, 1954, ch. 736, 68A Stat. 645; Sept. 2, 1958, Pub. L. 85–859, 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. 85–859. 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. 85–859.
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Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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