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26 U.S.C. § 5112 — Registration and regulation
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source location: Title 26, Chapter 51, § 5112; chapter-051-distilled-spirits-wines-and-beer.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Except as provided in regulations prescribed by the Secretary, it shall be unlawful for a dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep the records prescribed by section 5121.
**(b) Limited retail dealers** A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
**(c) Penalty and forfeiture** For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5132
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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
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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. § 5112
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