26 U.S.C. § 5274 — Applicability of other laws

Page 3207 TITLE 26—INTERNAL REVENUE CODE § 5274 §§ 1905(c)(3), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5272, act Aug. 16, 1954, ch. 736, 68A Stat. 650, related to requirement and approval of bond as condition to commencing business of rectifier of spirits, prior to the general revision of this chapter by Pub. L. 85–859. See section 5173(a), (d) of this title. Provisions similar to those comprising this section were contained in prior sections 5304(a)(5) and 5310(d), act Aug. 16, 1954, ch. 736, 68A Stat. 655, 658, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (b). Pub. L. 94–455, § 1905(c)(3), struck out ‘‘and Territories’’ after ‘‘several States’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1905(c)(3) of Pub. L. 94–455 ef- fective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title. § 5273. Sale, use, and recovery of denatured dis- tilled spirits (a) Use of specially denatured distilled spirits Any person using specially denatured distilled spirits in the manufacture of articles shall file such formulas and statements of process, submit such samples, and comply with such other re- quirements, as the Secretary shall by regula- tions prescribe, and no person shall use specially denatured distilled spirits in the manufacture or production of any article until approval of the article, formula, and process has been obtained from the Secretary. (b) Internal medicinal preparations and fla- voring extracts (1) Manufacture No person shall use denatured distilled spir- its in the manufacture of medicinal prepara- tions or flavoring extracts for internal human use where any of the spirits remains in the fin- ished product. (2) Sale No person shall sell or offer for sale for in- ternal human use any medicinal preparations or flavoring extracts manufactured from dena- tured distilled spirits where any of the spirits remains in the finished product. (c) Recovery of spirits for reuse in manufac- turing Manufacturers employing processes in which denatured distilled spirits withdrawn under sec- tion 5214(a)(1) are expressed, evaporated, or oth- erwise removed, from the articles manufactured shall be permitted to recover such distilled spir- its and to have such distilled spirits restored to a condition suitable solely for reuse in manufac- turing processes under such regulations as the Secretary may prescribe. (d) Prohibited withdrawal or sale No person shall withdraw or sell denatured distilled spirits, or sell any article containing denatured distilled spirits for beverage purposes. (e) Cross references (1) For penalty and forfeiture for unlawful use or concealment of denatured distilled spirits, see sec- tion 5607. (2) For applicability of all provisions of law relat- ing to distilled spirits that are not denatured, in- cluding those requiring payment of tax, to dena- tured distilled spirits or articles produced, with- drawn, sold, transported, or used in violation of law or regulations, see section 5001(a)(5). (3) For definition of ‘‘articles’’, see section 5002(a)(14). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1372; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(39), July 26, 1979, 93 Stat. 286; Pub. L. 115–141, div. U, title IV, § 401(a)(244), Mar. 23, 2018, 132 Stat. 1195.) Editorial Notes PRIOR PROVISIONS A prior section 5273, act Aug. 16, 1954, ch. 736, 68A Stat. 650, related to premises of rectifier, prior to the general revision of this chapter by Pub. L. 85–859. See section 5178(a)(1)(A), (4)(B), (D) and (c)(1) of this title. Provisions similar to those comprising this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Present subsecs.: Prior sections (a) .................................. 5331(a), (b). (b) .................................. 5303, 5305, 5310(a), 5331(a)(1), (2), (b), 5647. (c) .................................. 5332. (d) .................................. 5303, 5305, 5310(a), 5331(a), 5647. (e)(1), (2) ........................ 5334. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 655, 657, 658, 661, 662, 693. AMENDMENTS 2018—Subsec. (e)(2). Pub. L. 115–141 substituted ‘‘sec- tion 5001(a)(5)’’ for ‘‘section 5001(a)(6)’’. 1979—Subsec. (e)(3). Pub. L. 96–39 substituted ‘‘section 5002(a)(14)’’ for ‘‘section 5002(a)(11)’’. 1976—Subsecs. (a), (c). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under sec- tion 5001 of this title. § 5274. Applicability of other laws The provisions, including penalties, of sections 9, and 10 of the Federal Trade Commission Act (15 U.S.C., secs. 49, 50), as now or hereafter amended, shall apply to the jurisdiction, powers, and duties of the Secretary under this subtitle, and to any person (whether or not a corporation) subject to the provisions of this subtitle. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1372; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Page 3208 TITLE 26—INTERNAL REVENUE CODE § 5275 Editorial Notes PRIOR PROVISIONS A prior section 5274, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to sign required on rectifying prem- ises, prior to the general revision of this chapter by Pub. L. 85–859. See section 5180 of this title. Provisions similar to those comprising this section were contained in prior section 5317(b), act Aug. 16, 1954, ch. 736, 68A Stat. 660, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 5275. Records and reports Every person procuring or using distilled spir- its withdrawn under section 5214(a)(2) or (3), or procuring, dealing in, or using specially dena- tured distilled spirits, or recovering specially denatured or completely denatured distilled spirits, shall keep such records and file such re- ports of the receipt and use of distilled spirits withdrawn free of tax, of the receipt, disposi- tion, use, and recovery of denatured distilled spirits, the manufacture and disposition of arti- cles, and such other information as the Sec- retary may be regulations require. The Sec- retary may require any person reprocessing, bottling or repackaging articles, or dealing in completely denatured distilled spirits or arti- cles, to keep such records, submit such reports, and comply with such other requirements as he may by regulations prescribe. Records required to be kept under this section and a copy of all reports required to be filed shall be preserved as regulations shall prescribe and shall be kept available for inspection by any internal revenue officer during business hours. Such officer may also inspect and take samples of distilled spirits, denatured distilled spirits, or articles (including any substances for use in the manufacture thereof), to which such records or reports relate. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1373; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5275, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to cross references, prior to the gen- eral revision of this chapter by Pub. L. 85–859. See sec- tions 5179(2) and 5181 of this title. Provisions similar to those comprising this section were contained in prior sections 5305, 5313(b), and 5331(a)(3), act Aug. 16, 1954, ch. 736, 68A Stat. 657, 659, 662, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. [§ 5276. Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953] Section, added Pub. L. 100–203, title X, § 10512(e)(1), Dec. 22, 1987, 101 Stat. 1330–448; amended Pub. L. 100–647, title II, § 2004(t)(1), title VI, § 6105(a), (b), Nov. 10, 1988, 102 Stat. 3609, 3711; Pub. L. 101–239, title VII, § 7816(o), Dec. 19, 1989, 103 Stat. 2422, related to occupational tax on permit holders. A prior section 5281, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to regulation of business rectifier, prior to the general revision of this chapter by Pub. L. 85–859. A prior section 5282, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to rectification of spirits, prior to the general revision of this chapter by Pub. L. 85–859. A prior section 5283, act Aug. 16, 1954, ch. 736, 68A Stat. 652, related to examination of rectifying prem- ises, prior to the general revision of this chapter by Pub. L. 85–859. A prior section 5284, act Aug. 16, 1954, ch. 736, 68A Stat. 652, related to prohibited hours for removal of dis- tilled spirits, prior to the general revision of this chap- ter by Pub. L. 85–859. A prior section 5285, act Aug. 16, 1954, ch. 736, 68A Stat. 652, related to records and returns, prior to the general revision of this chapter by Pub. L. 85–859. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as an Effective Date of 2005 Amendment note under section 5002 of this title. Subchapter E—General Provisions Relating to Distilled Spirits Part I. Return of materials used in the manufacture or recovery of distilled spirits. II. Regulation of traffic in containers of distilled spirits. III. Miscellaneous provisions. Editorial Notes PRIOR PROVISIONS A prior subchapter E, Industrial Alcohol Plants, Bonded Warehouses, Denaturing Plants, and Denatura- tion, consisted of part I, Industrial Alcohol Plants, Bonded Warehouses, and Denaturing Plants and part II, Denaturation, and consisted of sections 5301 to 5320 and 5331 to 5334, respectively, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313. PART I—RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS Sec. 5291. General. Editorial Notes PRIOR PROVISIONS A prior part I, Industrial Alcohol Plants, Bonded Warehouses, and Denaturing Plants, consisted of sec- tions 5301 to 5320, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313. § 5291. General (a) Requirement Every person disposing of any substance of the character used in the manufacture of distilled spirits, or disposing of denatured distilled spirits or articles from which distilled spirits may be recovered, shall, when required by the Sec- retary, render a correct return, in such form and manner as the Secretary may by regulations prescribe, showing the name and address of the person to whom each disposition was made, with