West Virginia Code § 60-6-3

Applicability of chapter to certain uses of ethyl alcohol
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The provisions of this chapter relating to state monopoly shall not apply to ethyl alcohol
used:
(1) For scientific, chemical, mechanical or industrial purposes;
(2) By those authorized to procure ethyl alcohol tax free under the acts of Congress and
regulations thereunder;
(3) In the manufacture of denatured alcohol produced and used as provided by the acts of
Congress and regulations thereunder;
(4) In the manufacture of scientific, chemical, mechanical and industrial preparations or
products unfit for beverage purposes; a
(5) By those authorized to manufacture ethyl alcohol for use in the production of gasohol for
personal use pursuant to section seven-a, article four of this chapter.
Nothing in this section shall be so construed as to exempt such users of ethyl alcohol from
the license and transportation provisions of this chapter.

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