https://en.wikipedia.org/wiki/Denatonium
https://www.ecfr.gov/current/title-27/chapter-I/subchapter-A...
The only purpose is not to "jeopardize the revenue."
In that respect, regardless of the rate being levied, the result on behavior was intended to be very strict and immediate.
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https://en.wikipedia.org/wiki/Denatonium