The Controlled Substances Act provides the following definition:
(6) The term "controlled substance" means a drug or other substance, or immediate precursor, included in schedule I, II, III, IV, or V of part B of this subchapter. The term does not include distilled spirits, wine, malt beverages, or tobacco, as those terms are defined or used in subtitle E of the Internal Revenue Code of 1986.
In particular this definition excludes "distilled spirits" for which subtitle E provides the following definition:
(8) The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).
The definition of "distilled spirits" is expansive and includes all mixtures from any source or process.
Additionally, LSD is listed in schedule I of the Controlled Substances Act.
- Is a mixture of LSD and vodka a "distilled spirit" as defined in subtitle E of the Internal Revenue Code of 1986?
- If so, as a distilled spirit, is a mixture of LSD and vodka exempt from the meaning of a "controlled substance" as defined in the Controlled Substances Act?