“Sec. 79. As the agents adapted to and adopted for use in complete de-naturation render the alcohol de-natured unfit for use in many industries in which ethyl alcohol, withdrawn free of tax, can be profitably employed, therefore in order to give full scope to the operation of the law, special de-naturants will be authorized when absolutely necessary. Yet the strictest surveillance must be exercised in the handling of alcohol incompletely or specially de-natured.”
Formula for Special De-naturants to be Submitted to the Commissioner.
“Sec. 80. The Commissioner of Internal Revenue will consider any formula for special de-naturation that may be submitted by any manufacturer in any art or industry and will determine (1) whether or not the manufacture in which it is proposed to use the alcohol belongs to a class in which tax-free alcohol withdrawn under the provisions of this act can be used. (2) whether or not it is practicable to permit the use of the proposed de-naturant and at the same time properly safeguard the revenue. But one special de-naturant will be authorized for the same class of industries, unless it shall be shown that there is good reason for additional special de-naturants.”
The Commissioner will announce from time to time the formulas of de-naturants that will be permitted in the several classes of industries in which tax-free alcohol can be used.
The specially or incompletely de-natured alcohol can only be used by special permission, for which the manufacturer must apply, at the same time giving full details as to business, plant, premises, the special de-naturants desired to be used, and the reason therefor, etc. (Section 81).
Section 82 recites the necessary requirements as to storerooms, etc., and Sections 83 to 87 relate to the form of application and the inspection of the plant. Section 88 recites the form of bond necessary to be given by the manufacturer, and Sections 89 to 104 relate to the general requirements as to records, books, affidavits, etc.
Sections 105 and 106 rule that the alcohol must be used just as received, and as called for in the permit, and that a manufacturer quitting business may dispose of his specially de-natured alcohol to other manufacturers.
Provisions Applicable to Manufacturers Using Either Specially or Generally De-Natured Alcohol.
“Sec. 107. Under no circumstances will de-naturers, manufacturers, or dealers, or any other persons, in any manner treat either specially or completely de-natured alcohol by adding anything to it or taking anything from it until it is ready for the use for which it is to be employed. It must go into manufacture or consumption in exactly the same condition that it was when it left the de-naturer. Diluting completely de-natured alcohol will be held to be such manipulation as is forbidden by law.
“Sec. 108. Manufacturers using either specially or completely de-natured alcohol must store it in the storeroom set apart for that purpose, the place for deposit named in the bond and application, and nowhere else. Likewise they must deposit recovered alcohol in said storeroom as fast as it is recovered. It will be held to be a breach of the bond and a violation of the law if any alcohol of any kind, character, or description should be found stored at any other place on the premises.”