Page:United States Statutes at Large Volume 53 Part 1.djvu/369

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SEC. 3107. TRANSFER OF ALCOHOL TO OTHER PLANTS OR WARE- HOUSES. Alcohol produced at any registered industrial alcohol plant or stored in any bonded warehouse may be transferred under regulations to any other registered industrial alcohol plant or bonded warehouse for any lawful purpose. SEC. 3108. WITHDRAWAL OF ALCOHOL TAX-FREE . (a) FOR DENRAURATION. - A lcohol produced at any industrial alcohol plant or stored in any bonded warehouse may, under regula- tions, be withdrawn tax free as provided by existing law from such plant or warehouse for transfer to any denaturing plant for denatura- tion, or may, under regulations, before or after denaturation, be removed from any such plant or warehouse for any lawful tax-free purpose. (b) FOR USE BY FEDERAL OR STATE AGENCIES.- Alcohol may be withdrawn, under regulations, from any industrial plant or bonded warehouse tax free by the United States or any governmental agency thereof, or by the several States and Territories or any municipal sub- division thereof or by the District of Columbia. (c) FOR USE IN RESEARCH, HOSPITALS, OR CHARITABLE CLINICS. - Alcohol may be withdrawn, under regulations, from any industrial plant or bonded warehouse tax free for the use of any scientific university or college of learning, any laboratory for use exclusively in scientific research, or for use in any hospital or sanitarium, or for the use of any clinic operated for charity and not for profit, including use in the compounding of bona fide medicines for treatment outside of such clinics of patients thereof, but not for sale. (d) CONDITIONS OF EXEMIPIONS.- But any person permitted to obtain alcohol tax free, except the United States and the several States and Territories and subdivisions thereof, and the District of Colun- bia, shall first apply for and secure a permit to purchase the same and give the bonds prescribed under section 3114, but alcohol withdrawn for nonbeverage purposes for use of the United States and the several States, Territories and subdivisions thereof, and the District of Columbia may be purchased and withdrawn subject only to such regulations as may be prescribed. (e) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3109. SALE OF DENATURED ALCOHOL TAX-FREE . Alcohol lawfully denatured may, under regulations, be sold free of tax either for domestic use or for export. SEC. 3110. DISTILLED VINEGAR. Nothing in this part shall be construed to require manufacturers of distilled vinegar to raise the proof of any alcohol used in such manufacture or to denature the same. SEC. 3111. TAXABILITY OF DENATURED ALCOHOL OR ARTICLES PRO- DUCED, TRANSFERRED, USED, OR SOLD IN VIOLATION OF LAW OR REGULATIONS. Any person who shall produce, withdraw, sell, transport, or use denatured alcohol, denatured rum, or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured alcohol, denatured rum, or articles shall be subject to all provisions of law pertaining to alcohol that is not denatured, includ- ing those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena- tured alcohol, denatured rum, or articles shall be required to pay such tax. LIQUOR 359