# 26 U.S.C. § 5243: Sale of abandoned spirits for denaturation without collection of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5243>. Cite pinpoints as 26 U.S.C. § 5243(a)(1).

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.

## Connections

Cites: none

Cited by: § 5688 Disposition and release of seized property

## Prior provisions

- A prior section 5243, acts Aug. 16, 1954, ch. 736, 68A Stat. 645; Sept. 2, 1958, Pub. L. 85–859, § 206(c), 72 Stat. 1431, related to bottling of distilled spirits in bond, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5171, 5172, 5175, 5178(a)(3)(C), (4)(A), 5202(g), 5206(c), 5214(a)(4), and 5233(a) to (c), (e)(1) of this title and section 121 of Title 27, Intoxicating Liquors.
- Provisions similar to those comprising this section were contained in prior section 5333, act Aug. 16, 1954, ch. 736, 68A Stat. 662, prior to the general revision of this chapter by Pub. L. 85–859.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1370
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834