Current through Pub. L. 119-100Open in workspace

§ 5235 Bottling of alcohol for industrial purposes

Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.

(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; Pub. L. 96–39, title VIII, § 807(a)(36), July 26, 1979, 93 Stat. 286; Pub. L. 98–369, div. A, title IV, § 454(c)(8), July 18, 1984, 98 Stat. 821.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5235

Source: decipher.legal/usc/26/5235 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)