{"data":{"id":"us/26-u.s.c.-5243","jurisdiction":"us","citation":"26 U.S.C. § 5243","heading":"Sale of abandoned spirits for denaturation without collection of tax","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"9a15b0bb38203670fe851ddcc78f071db181f93838cb662f6213c48ecce9d572","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5242","next":"us/26-u.s.c.-5244"},"notice":"GroundRules: Original legal text. Not legal advice."}