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tions, be withdrawn tax free as provided by existing law from such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withdrawn, under regulations, from any industrial plant or bonded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Alcohol may be withdrawn, under regulations, from any industrial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give the bonds prescribed under section 3114, but alcohol withdrawn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Columbia may be purchased and withdrawn subject only to such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
�
