§5243. Sale of abandoned spirits for denaturation without collection of tax — Inbound Citations

Citations to 26 U.S.C. § 5243 as a whole

• 26 U.S.C. § 5688(b)

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  (b) Except as provided in section 5243, all distilled spirits sold by order of court, or under process of distraint, shall be sold subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon, pursuant to the applicable provisions of this chapter and in accordance with regulations to be prescribed by the Secretary.