Exemption in favor of domestic denatured alcohol.
Section 139
SEC. 139. Exemption in favor of domestic denatured alcohol.—Domestic alcohol of not less than one hundred eighty degrees proof (ninety per centum absolute alcohol) shall when suitably denatured and rendered unfit for oral intake, be exempt from the specific tax prescribed in Section one hundred forty-five: Provided, however, That such denatured alcohol shall be subject to tax under Section one hundred ninety-nine: Provided, further, That if such alcohol is to be used for motive power, it shall be taxed under Section one hundred fifty-three (d) of this Code.