---
kind: "section"
citation: "26 U.S.C. § 5242"
title: "26"
title_heading: "Internal Revenue Code"
number: "5242"
heading: "Denaturing materials"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5242"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter C — Operation of Distilled Spirits Plants"
  - "Part II — Operations on Bonded Premises"
  - "Subpart D — Denaturation"
---

# §5242. Denaturing materials


Methanol or other denaturing materials suitable to the use for which the denatured [distilled spirits](/usc/26/5002.md?p=a-8) are intended to be withdrawn shall be used for the denaturation of [distilled spirits](/usc/26/5002.md?p=a-8). Denaturing materials shall be such as to render the [spirits](/usc/26/5002.md?p=a-8) with which they are admixed unfit for beverage or internal human medicinal use. The character and the quantity of denaturing materials used shall be as prescribed by the Secretary by regulations.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1369; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5242, acts Aug. 16, 1954, ch. 736, 68A Stat. 645; Sept. 2, 1958, Pub. L. 85–859, title II, § 206(e), 72 Stat. 1431, related to deposit of spirits in warehouses, prior to the general revision of this chapter by Pub. L. 85–859.

Provisions similar to those comprising this section were contained in prior sections 5303, 5310(a) and 5331(a)(1), (2), act Aug. 16, 1954, ch. 736, 68A Stat. 655, 658, 661, prior to the general revision of this chapter by Pub. L. 85–859.

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.