[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR20.132]

[Page 513]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of Contents
 
               Subpart G_Requirements Relating to Articles
 
Sec.  20.132  General requirements.

    (a) Internal medicinal preparations and flavoring extracts--(1) 
Manufacture. No person shall use denatured spirits in the manufacture of 
medicinal preparations or flavoring extracts for internal human use 
where any of the spirits remain in the finished product.
    (2) Sale. No person shall sell or offer for sale for internal human 
use any medicinal preparations or flavoring extracts manufactured from 
denatured distilled spirits where any of the spirits remain in the 
finished product.
    (3) Labeling and advertising. Labeling and advertising of articles 
shall not imply that the article is intended for or suitable for 
internal human use.
    (b) Beverage use. No person shall sell or offer for sale any article 
containing denatured spirits for beverage purposes. Labeling and 
advertising of articles shall not imply that the article is intended for 
or suitable for use as a beverage.
    (c) Trafficking in articles. The appropriate TTB officer may impose 
the requirements of Sec.  20.133 on any person who reprocesses, 
rebottles, or repackages articles, deals in articles, or receives 
articles in containers exceeding one gallon.