Ill. Admin. Code tit. 86, § 420.60 - Act Does Not Apply
The requirements of the Act including the imposition of gallonage taxes, do not apply in the following cases:
a) To denatured alcohol or wood
alcohol.
b) To alcohol used in the
manufacture of denatured alcohol produced in accordance with Acts of Congress
and regulations promulgated thereunder.
c) To any liquid or solid containing one-half
of one per cent, or less, of alcohol by volume.
d) To the making of wine, cider or other
alcoholic liquor by a person from fruits, vegetables or grains, or the products
thereof, by simple fermentation and without distillation, if it is made solely
for the use of the maker, his family and his guests.
Notes
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