The provisions of this chapter shall not apply to ethyl alcohol intended for use or used for the following purposes:
(1) For scientific, chemical, mechanical, industrial, medicinal, and culinary purposes;
(2) For use by those authorized to procure the same tax-free as provided by acts of Congress and regulations promulgated thereunder;
(3) In the manufacture of denatured alcohol produced and used as provided by acts of Congress and regulations promulgated thereunder;
(4) In the manufacture of patented, patent, proprietary, medicinal, pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical, and industrial preparations or products unfit for beverage purposes;
(5) In the manufacture of flavoring extracts and syrups unfit for beverage purposes; or
(6) In the manufacture of an alternative fuel source for motor vehicles unfit for beverage purposes.
Structure Code of Alabama
Title 28 - Intoxicating Liquor, Malt Beverages and Wine.
Chapter 3 - Regulation and Control of Alcoholic Beverages in Wet Counties.
Article 1 - General Provisions.
Section 28-3-2 - Purpose and Construction of Chapter Generally.
Section 28-3-3 - Exceptions for Ethyl Alcohol Intended or Used for Certain Purposes.