Code of Federal Regulations · Section
§ 20.118 — Rubbing Alcohol General-use Formula
27 C.F.R. § 20.118
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(a) Rubbing alcohol is an article made with S.D.A. Formula No. 23-H (1) containing 70% ethyl alcohol by volume (2) made in accordance with one of the two formulas prescribed in paragraph (b) of this section, and (3) labeled in accordance with § 20.134(e) of this part.
(b) Either of the following two formulas is approved for manufacturing rubbing alcohol:
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001