(A) A person engaged in the manufacture of ethyl alcohol as provided in Section 61-10-210:
(1) may not sell it in this State unless it is denatured;
(2) may ship ethyl alcohol undenatured to points outside this State for use in manufacturing and in the sciences and arts, but only in the manner provided in this subsection. This alcohol may be carried from a warehouse authorized under the provisions of this article and delivered to a common carrier and immediately shipped to its destination outside this State. This alcohol may also be transported to another bonded warehouse outside this State when the shipment is made under bond, as required by federal revenue laws.
(B) It is prima facie evidence of the violation of the provisions of this article if ethyl alcohol so manufactured and not denatured is found in this State and not in the custody of a United States revenue officer or not in course of shipment to another state. However, a reasonable time must be allowed for conveying the alcohol directly from a warehouse to a common interstate carrier.
HISTORY: 1996 Act No. 415, Section 1.