Browse Arkansas Code titles and sections
26 U.S.C. § 5243 — Sale of abandoned spirits for denaturation without collection of tax
Federal law — U.S. Code and appendices · legal_authorities
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5243
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 5fa44ed44d090ac90ecd7cc5fcb99c4e3c2bdef35dc5c6e90d8c09ffa0887ed8. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_ac525c85d2bc0dc87d1d8a22
Source file: Laws/federal/codes/united-states-code/title-26/section-5243-sale-of-abandoned-spirits-for-denaturation-without-collection-of-tax--6542297c91.md
Pages: Not recorded – Not recorded
Passage SHA-256: 9a15b0bb38203670fe851ddcc78f071db181f93838cb662f6213c48ecce9d572
Source location: Title 26, Chapter 51, § 5243; chapter-051-distilled-spirits-wines-and-beer.md
Stored source content
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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
All fermented, distilled, or other intoxicating liquors or liquids transported into any State or Territory or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such liquids or liquors had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Source: Supplied U.S. Code snapshot — release unconfirmed · 27 U.S.C. § 121
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Except as provided in R.S. § 3369 (relating to tobacco and snuff), and in section 901 of the Revenue Act of 1926 (relating to distilled spirits), any merchandise abandoned or forfeited to the Government under the preceding or any other provision of the customs laws, which is subject to internal revenue tax and which the Customs Service shall be satisfied will not sell for a sufficient amount to pay such taxes, shall be forthwith destroyed, retained for official use, or otherwise disposed of under regulations to be prescribed by the Secretary of the Treasury, instead of being sold at auction.
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1492
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section 5315, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1377, related to status of certain distilled spirits on July 1, 1959.
A prior section 5316, act Aug. 16, 1954, ch. 736, 68A Stat. 660, related to form of affidavit, information or indictment, prior to the general revision of this chapter by Pub. L. 85–859. See Fed. Rules Cr. Proc., rules 7(c), (f), and 8(a), Title 18, Appendix, Crimes and Criminal Procedure.
A prior section 5317, act Aug. 16, 1954, ch. 736, 68A Stat. 660, related to applicability of other laws, prior to the general revision of this chapter by Pub. L. 85–859. See [section 5274 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5274&num=0&edition=prelim).
A prior section 5318, act Aug. 16, 1954, ch. 736, 68A Stat. 660, related to application of this part to Puerto Rico and the Virgin Islands, prior to the general revision of this chapter by Pub. L. 85–859. See [section 5314(a)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5314/a/2&num=0&edition=prelim).
A prior section 5319, act Aug. 16, 1954, ch. 736, 68A Stat. 661, related to definitions, etc., prior to the general revision of this chapter by Pub. L. 85–859. See sections 5002(a)(6)(A), (9), (11) and 5201(a) of this title.
A prior section 5320, act Aug. 16, 1954, ch. 736, 68A Stat. 661, related to cross references, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5331, act Aug. 16, 1954, ch. 736, 68A Stat. 661, related to withdrawal from bond free of tax, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5171(a), 5172, 5173(a), (c), 5178(a)(5), 5202(e), 5207(a), (c), (d), 5214(a), (a)(1), 5241, 5242, 5273(a
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5315
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3205
TITLE 26—INTERNAL REVENUE CODE
§ 5271
1 Section repealed by Pub. L. 109–59 without corresponding
amendment of subchapter analysis.
Editorial Notes
PRIOR PROVISIONS
A 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.
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’.
§ 5243. Sale of abandoned spirits for denatura-
tion without collection of tax
Notwithstanding any other provision of law,
any distilled spirits abandoned to the United
States may be sold, in such cases as the Sec-
retary may by regulation provide, to the propri-
etor of any distilled spirits plant for denatura-
tion, or redistillation and denaturation, without
the payment of the internal revenue tax there-
on.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1370; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
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 simila
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5243
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.