Statute · United States Code
26 U.S.C. § 5243 — Sale of abandoned spirits for denaturation without collection of tax
26 U.S.C. § 5243
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 5243 — Sale of abandoned spirits for denaturation without collection of tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.