# 26 U.S.C. § 5273: Sale, use, and recovery of denatured distilled spirits Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 5273(a)(1). ## § 5273(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. ## § 5273(b) Internal medicinal preparations and flavoring extracts **§ 5273(b)(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. **§ 5273(b)(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. ## § 5273(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Recovery of spirits for reuse in manufacturing Manufacturers employing processes in which denatured distilled spirits withdrawn under section 5214(a)(1) are expressed, evaporated, or otherwise removed, from the articles manufactured shall be permitted to recover such distilled spirits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. ## § 5273(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. ## § 5273(e) Cross references **§ 5273(e)(1)** For penalty and forfeiture for unlawful use or concealment of denatured distilled spirits, see section 5607. **§ 5273(e)(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that are not denatured, including those requiring payment of tax, to denatured distilled spirits or articles produced, withdrawn, sold, transported, or used in violation of law or regulations, see section 5001(a)(5). **§ 5273(e)(3)** For definition of “articles”, see section 5002(a)(14). ## Connections Cites: § 5001 Imposition, rate, and attachment of tax; § 5002 Definitions; § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax; § 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles Cited by: § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax; § 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles ## Prior provisions - A 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. ## Amendments - 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1372 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 286 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1195