National Internal Revenue Code (NIRC)
Section 133. Removal of Wines and distilled Spirits for Treatment of Tobacco Leaf. - Upon issuance of a permit from the Commissioner and subject to the rules and regulations prescribed by the Secretary of Finance, manufacturers of cigars and cigarettes may withdraw from bond, free of excise local and imported wines and distilled spirits in specific quantities and grades for use in the treatment of tobacco leaf to b used in the manufacture of cigars and cigarettes; but such wines and distilled spirits must first be suitably denatured.