Requirements incident to process of denaturing alcohol.
Section 119
SEC. 119. Requirements incident to process of denaturing alcohol.—Where alcohol is withdrawn free of tax for use in the arts and industries, the process of denaturing shall be effected either on the distillery premises or in a bonded warehouse designated by the Collector of Internal Revenue for denaturing purposes only. To such warehouses alcohol may be transferred under bond and under conditions -prescribed in the Bureau Regulations.