§5223. Redistillation of spirits, articles, and residues — Inbound Citations
26 U.S.C. § 5223
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 5223 as a whole
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(4) recovers or attempts to recover by redistillation or by any other process or means (except as authorized in section 5223 or in section 5273(c)) any distilled spirits from any denatured distilled spirits withdrawn free of tax under section 5214(a)(1), or from any articles manufactured therefrom, or knowingly uses, sells, conceals, or otherwise disposes of distilled spirits so recovered or redistilled;
Citations to §5223(e)
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(b) For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).