26 U.S.C. § 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 .)