United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
SubChapter A. Gallonage and Occupational Taxes |
Part II. MISCELLANEOUS PROVISIONS |
SubPart B. Nonbeverage Domestic Drawback Claimants |
§ 5112. Registration and regulation
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Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.
Prior Provisions
A prior section 5112, added Pub. L. 85–859, title II, § 201,
Another prior section 5112, act Aug. 16, 1954, ch. 736, 68A Stat. 618, contained definitions of wholesale dealers, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2005—Pub. L. 109–59 renumbered section 5132 of this title as this section.
1994—Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date Of Amendment
Amendment by Pub. L. 103–465 effective