Requirements incident to process of denaturing alcohol.
Section 164
SEC. 164. Requirements incident to process of denaturing alcohol. — Where alcohol is withdrawn for denaturing for use in the arts and industries, or as motor fuel, the process of denaturing shall be effected either on the distillery premises or in a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 warehouse alcohol may be transferred under bond and under conditions prescribed in the regulations of the Department of Finance.