Section 91-A. Industrial alcohol manufacturers' permits

1. An industrial
  alcohol manufacturer's permit may be  issued  by  the  liquor  authority
  entitling  the  applicant to manufacture alcohol intended for use and/or
  used for the following purposes:
    For  scientific,  chemical,  mechanical,  industrial,  medicinal   and
  culinary purposes.
    For  use  by those authorized to procure alcohol tax-free, as provided
  by the acts of congress and regulations promulgated thereunder.
    In the manufacture of denatured alcohol as provided  by  the  acts  of
  congress and regulations promulgated thereunder.
    In  the  manufacture  of  patented,  patent,  proprietary,  medicinal,
  pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical and
  industrial preparations or products, unfit for beverage purposes.
    In the  manufacture  of  flavoring  extracts  and  syrups,  unfit  for
  beverage purposes.
    In  the  manufacture of ethanol from biomass feedstock for use as fuel
  (including but not limited to motor  fuel,  heating  fuel  or  fuel  for
  process heat).
    2. Such permit shall be in such form as prescribed by the rules of the
  liquor  authority  and  shall permit the manufacturer to manufacture and
  distribute said  alcohol  to  holders  of  industrial  alcohol  permits,
  alcohol  permits,  distributors'  alcohol permits class A, distributors'
  alcohol permits class B and distributors' alcohol permits  class  C  but
  nothing   contained   herein   shall  authorize  the  manufacturing  and
  distribution of said alcohol for beverage purposes.
    3. The annual fee for  an  industrial  alcohol  manufacturer's  permit
  shall be eight hundred dollars, except that:
    (a)  no  holder  of a class A distiller's license shall be required to
  obtain such permit or pay such fee;
    (b) no fee shall be required from any applicant who certifies that  he
  will manufacture, solely from biomass feedstock, ethanol for his own use
  as fuel;
    (c)  no fee shall be required from any applicant who certifies that he
  will manufacture, solely from biomass feedstock, less than  one  hundred
  thousand gallons of ethanol annually for use as a fuel;
    (d)  no fee shall be required from any applicant who certifies that he
  will manufacture, solely from biomass feedstock other than  food  crops,
  ethanol for use as fuel; and
    (e)  no fee shall be required from any applicant who certifies that he
  is the holder of an experimental  distilled  spirits  plant  permit,  as
  provided  by  federal law and regulation, for the manufacture of ethanol
  for his own use as fuel.
    Any permit issued pursuant to paragraph (b), (c), (d) or (e)  of  this
  subdivision shall clearly state the conditions upon which it is granted.
    4.  Such  industrial  alcohol manufacturer's permit shall be effective
  for a  license  year  expiring  on  the  thirty-first  day  of  December
  following  the  date  of  issue, and the fee prescribed therefor by this
  section shall be the fee due and payable therefor, and shall be paid  in
  advance  at  the  time the application shall be made as provided by this
  section.
    When application for any permit under this section is made, after  the
  first  day  of  January  in  any  year,  the fee therefor shall, for the
  balance of the year, be in proportion as  the  remainder  of  such  year
  shall  bear  to  the whole year, except, that it shall in no case be for
  less than one-half of such year.