Section 1
SECTION 1. The provisions of any law to the contrary notwithstanding, ethyl alcohol, denatured alcohol or any distilled spirits, whether rectified or absolute, if produced domestically from locally produced raw materials, and when removed from the place of production or distillery plant by the manufacturer thereof for delivery to oil companies for use by the latter for blending with motor gasoline or other motor fuels to be used for motive power, shall, regardless of proof or alcoholic strength, be subject to specific tax at the same rate as the specific tax on automotive gasoline of the higher octane rating, more commonly known as "premium", "special", "extra" or "boron" gasoline or by some other name of similar meaning or descriptive intent: Provided, That if denatured alcohol for motive power taxable under Section 142(d) of the National Internal Revenue Code, as amended, shall be further mixed, blended or processed with motor gasoline or other motor fuels as contemplated under this Decree, such denatured alcohol shall be subject to specific tax at the same rate as the tax on motor gasoline of the higher octane rating in lieu of the rate of the tax prescribed under Section 142(d) of the same Code: And, Provided, further, That if rectified or ethyl alcohol, regardless of proof or alcoholic strength, is to be blended with motor gasoline or other motor fuels for motive power as authorized by this Decree, such alcohol must first be suitably denatured and rendered unfit for the manufacture of intoxicating beverages before removal from the distillery, rectifying plant or place of production.