Formula For Special Denaturants 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whether or not the manufacture in which it is proposed to use the alcohol belongs to a class in which tax-free alcohol withdrawn under the provisions of this act can be used.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.

he 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 denaturants 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.

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