Act No. 2339 Section 61

Exemption in favor of domestic denatured alcohol.

Section 61

SEC. 61. Exemption in favor of domestic denatured alcohol.—Domestic alcohol of not less than one hundred and eighty degrees proof (ninety per centum absolute alcohol) may, when denatured, be withdrawn from a registered distillery or bonded warehouse without the payment of the specific tax, for the purpose of being used for fuel, light, or power, or for use generally in the arts and industries.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 2339 Section 61 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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