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26 U.S.C. § 5131 — Packaging distilled spirits for industrial uses
Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons.
**(b) Cross reference** For provisions relating to containers of distilled spirits, see section 5206.
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Stable record: federal_law:legal_authorities:record_usc_0e00c53ed8c9880611164695
Source file: Laws/federal/codes/united-states-code/title-26/section-5131-packaging-distilled-spirits-for-industrial-uses--c95df1d218.md
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Source location: Title 26, Chapter 51, § 5131; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) General** The Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons.
**(b) Cross reference** For provisions relating to containers of distilled spirits, see section 5206.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Notice requirements**
(1) **Notice of manufacture of still** — The Secretary may, pursuant to regulations, require any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling, to give written notice, before the still, boiler, or other vessel is removed from the place of manufacture, setting forth by whom it is to be used, its capacity, and the time of removal from the place of manufacture.
(2) **Notice of set up of still** — The Secretary may, pursuant to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written notice to the Secretary of that purpose.
**(b) Penalties, etc.**
(1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up a still without first giving notice, when required by the Secretary, see sections 5615(2) and 5687.
(2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5101
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this chapter—
(1) **Distilled spirits plant** — The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2) **Distilled spirits operation** — The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3) **Bonded premises** — The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4) **Distiller** — The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
(5) **Processor**
(A) *In general* — The term “processor”, when used with respect to distilled spirits, means any person who—
(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) *Rectifier, bottler, etc., included* — The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) **Certain operations not treated as processing** — In applying paragraph (5), there shall not be taken into account—
(A) *Operations as distiller* — Any process which is the operation of a distiller.
(B) *Mixing of taxpaid spirits for immediate
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5002
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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Federal law — U.S. Code and appendices · legal_authorities
Any person using distilled spirits on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products as provided for in this subpart.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5111
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of drawback** In the case of distilled spirits on which the tax has been paid or determined, and which have been used as provided in this subpart, a drawback shall be allowed on each proof gallon at a rate of $1 less than the rate at which the distilled spirits tax has been paid or determined.
**(b) Claims** Such drawback shall be due and payable quarterly upon filing of a proper claim with the Secretary; except that, where any person entitled to such drawback shall elect in writing to file monthly claims therefor, such drawback shall be due and payable monthly upon filing of a proper claim with the Secretary. The Secretary may require persons electing to file monthly drawback claims to file with him a bond or other security in such amount and with such conditions as he shall by regulations prescribe. Any such election may be revoked on filing of notice thereof with the Secretary. No claim under this subpart shall be allowed unless filed with the Secretary within the 6 months next succeeding the quarter in which the distilled spirits covered by the claim were used as provided in this subpart.
**(c) Allowance of drawback even where certain requirements not met**
(1) **In general** — No claim for drawback under this section shall be denied in the case of a failure to comply with any requirement imposed under this subpart or any rule or regulation issued thereunder upon the claimant’s establishing to the satisfaction of the Secretary that distilled spirits on which the tax has been paid or determined were in fact used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for beverage purposes.
(2) **Penalty**
(A) *In general* — In the case of a failure to comply with
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5114
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Federal law — U.S. Code and appendices · legal_authorities
Page 3181
TITLE 26—INTERNAL REVENUE CODE
§ 5132
11125(c) of Pub. L. 109–59, set out as an Effective Date
of 2005 Amendment note under section 5002 of this title.
SUBPART D—OTHER PROVISIONS
Sec.
5131.
Packaging distilled spirits for industrial uses.
5132.
Prohibited purchases by dealers.
Editorial Notes
PRIOR PROVISIONS
A prior subpart D, consisting of sections 5111 to 5117,
related to wholesale dealers in liquors or beer, prior to
repeal, except for sections 5114 and 5116, by Pub. L.
109–59, title XI, § 11125(a)(1)(C), (c), Aug. 10, 2005, 119
Stat. 1953, 1957, effective July 1, 2008, but inapplicable
to taxes imposed for periods before such date.
Another prior subpart D, consisting of sections 5111
to 5116, related to wholesale dealers, prior to the gen-
eral revision of this chapter by Pub. L. 85–859, title II,
§ 201, Sept. 2, 1958, 72 Stat. 1313.
A prior subpart E, consisting of sections 5121 to 5125,
related to retail dealers, prior to repeal, except for sec-
tion 5124, by Pub. L. 109–59, title XI, § 11125(a)(1)(D), (c),
Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008,
but inapplicable to taxes imposed for periods before
such date.
Another prior subpart E, consisting of sections 5121 to
5124, related to retail dealers, prior to the general revi-
sion of this chapter by Pub. L. 85–859, title II, § 201,
Sept. 2, 1958, 72 Stat. 1313.
A prior subpart F was redesignated subpart B of this
part.
Another prior subpart F, consisting of sections 5131 to
5134, related to nonbeverage domestic drawback claim-
ants, prior to the general revision of this chapter by
Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
A prior subpart G, consisting of sections 5141 to 5149,
related to general provisions, prior to repeal, except for
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5131
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