[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.32]

[Page 1099]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                 Subpart C--Special (Occupational) Taxes
 
Sec. 194.32  Sales of denatured spirits or articles.

    Any person who sells denatured spirits or any substance or 
preparation made with or containing denatured spirits for use, or for 
sale for use, for beverage purposes, or who sells any of such products 
under circumstances from which it might reasonably appear that it is the 
intention of the purchaser to procure the same for sale or use for 
beverage purposes, shall pay special tax.

(72 Stat. 1314; 26 U.S.C. 5001)