26 USC § 5243 - Sale of abandoned spirits for denaturation without collection of tax

---
identifier: "/us/usc/t26/s5243"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5243 - Sale of abandoned spirits for denaturation without collection of tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5243"
section_name: "Sale of abandoned spirits for denaturation without collection of tax"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "C"
subchapter_name: "Operation of Distilled Spirits Plants"
part_number: "II"
part_name: "OPERATIONS ON BONDED PREMISES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 5243. Sale of abandoned spirits for denaturation 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 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 Credit**: (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 , ; , , , related to bottling of distilled spirits in bond, prior to the general revision of this chapter by . 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 , Intoxicating Liquors.

Provisions similar to those comprising this section were contained in prior section 5333, , , prior to the general revision of this chapter by .

### Amendments

1976— struck out “or his delegate” after “Secretary”.