US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 5235: Bottling of alcohol for industrial purposes

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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