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26 U.S.C. § 5111 — Eligibility
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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5111-eligibility--b36c4384a0.md
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Source location: Title 26, Chapter 51, § 5111; chapter-051-distilled-spirits-wines-and-beer.md
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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.
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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) 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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5131
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
**(b) Domestic distilled spirits**
(1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.
(2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor.
**(c) Proprietors of distilled spirits plants**
(1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b).
(2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5005
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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
**(a) General rule** Every person engaged in business as—
(1) a manufacturer of tobacco products,
(2) a manufacturer of cigarette papers and tubes, or
(3) an export warehouse proprietor,
shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on.
**(b) Reduced rates for small proprietors**
(1) **In general** — Subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
(2) **Controlled group rules** — All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) **Certain rules to apply** — For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
**(c) Penalty for failure to register** Any person engaged in a business referred to in subsection (a) who willfully fails to pay the tax imposed by subsection (a) shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5731
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
**(b) Reduced rates of tax for small importers and manufacturers**
(1) **In general** — Paragraph (1) of subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
(2) **Controlled group rules** — All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) **Certain rules to apply** — For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5801
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Federal law — U.S. Code and appendices · legal_authorities
Page 3176
TITLE 26—INTERNAL REVENUE CODE
§ 5111
5111 to 5114, respectively, and struck out ‘‘and rate of
tax’’ after ‘‘Eligibility’’ in item 5111.
1997—Pub. L. 105–34, title XIV, § 1415(b)(3), Aug. 5, 1997,
111 Stat. 1047, struck out item 5115 ‘‘Sign required on
premises’’.
§ 5111. Eligibility
Any person using distilled spirits on which the
tax has been determined, in the manufacture or
production of medicines, medicinal prepara-
tions, food products, flavors, flavoring extracts,
or perfume, which are unfit for beverage pur-
poses shall be eligible for drawback at the time
when such distilled spirits are used in the manu-
facture of such products as provided for in this
subpart.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1345, § 5131; amended Pub. L. 94–455, title
XIX, § 1905(a)(11), Oct. 4, 1976, 90 Stat. 1819; Pub.
L. 100–203, title X, § 10512(d), Dec. 22, 1987, 101
Stat. 1330–448; Pub. L. 103–465, title I, § 136(b),
Dec. 8, 1994, 108 Stat. 4841; renumbered § 5111 and
amended Pub. L. 109–59, title XI, § 11125(a)(2),
(b)(3)(A), (C), Aug. 10, 2005, 119 Stat. 1953, 1954.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5111, added Pub. L. 85–859, title II,
§ 201, Sept. 2, 1958, 72 Stat. 1340; amended Pub. L. 94–455,
title XIX, § 1905(b)(3)(B), Oct. 4, 1976, 90 Stat. 1822; Pub.
L. 100–203, title X, § 10512(b), Dec. 22, 1987, 101 Stat.
1330–448, related to tax on wholesale dealers in liquors
or beer, prior to repeal by Pub. L. 109–59, title XI,
§ 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, ef-
fective July 1, 2008, but inapplicable to taxes imposed
for periods before such date.
Another prior section 5111, act Aug. 16, 1954, ch. 736,
68A Stat. 618, related to tax on wholesale and retail
dealers in liquors or
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5111
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.