Browse Arkansas Code titles and sections

26 U.S.C. § 5206 — Containers

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5206 — Containers

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5206

Stored review status: historical_2024_not_currentness_verified. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 5d6e9e1b071b0491271e88e5baa91ac55ba568030179640b79d3b4242b94ebf2. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:usc2024-de1d705b43daedf1234e172f
Source file: Laws/federal/codes/united-states-code-2024/title-26/section-5206-containers--12a4cdd5f1.md
Pages: Not recorded – Not recorded
Passage SHA-256: ad224e3168bb6bcadab45d633708ed897aaf7531859d1a137c0521d481866e1b

Source location: USCODE-2024-title26-subtitleE-chap51-subchapC-partI-sec5206.pdf

Stored source content

Page 3194 TITLE 26—INTERNAL REVENUE CODE § 5206 § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 1, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 95–176, § 2(c), Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(24), July 26, 1979, 93 Stat. 283, related to stamps for containers of distilled spirits. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under sec- tion 5101 of this title. § 5206. Containers (a) Authority to prescribe The Secretary shall by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits. (b) Standards of fill The Secretary may by regulations prescribe the standards of fill for approved containers. (c) Marking, branding, or identification Containers of distilled spirits (and cases con- taining bottles or other containers of such spir- its) shall be marked, branded, or identified in such manner as the Secretary shall by regula- tions prescribe. (d) Effacement of marks and brands on emptied containers Every person who empties, or causes to be emptied, any container of distilled spirits bear- ing any mark or brand required by law (or regu- lations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved. (e) Applicability This section shall be applicable exclusively with respect to containers of distilled spirits for industrial use, with respect to containers of dis- tilled spirits of a capacity of more than one gal- lon for other than industrial use, and with re- spect to cases containing bottles or other con- tainers of distilled spirits. (f) Cross references (1) For other provisions relating to regulation of containers of distilled spirits, see section 5301. (2) For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindus- trial uses, see section 105(e) of the Federal Alcohol Administration Act (27 U.S.C. 205(e)). (3) For provisions relating to the marking and branding of containers of distilled spirits by propri- etors, see section 5204(c). (4) For penalties and forfeitures relating to marks and brands, see sections 5604 and 5613. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1360; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 454(c)(5), July 18, 1984, 98 Stat. 821; Pub. L. 104–188, title I, § 1704(t)(13), Aug. 20, 1996, 110 Stat. 1888.) Editorial Notes PRIOR PROVISIONS Provisions similar to those comprising subsecs. (a) to (c) of 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) .................................. 5193(a), (b), 5194, 5247(a), (d), 5302. (b) .................................. 5193(c). (c) .................................. 5009(a), 5193(a), 5194, 5243(d), (e), 5250(a), 5282(b). The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 603, 633 to 635, 646 to 649, 652, 654. AMENDMENTS 1996—Subsec. (f)(2). Pub. L. 104–188 substituted ‘‘sec- tion 105(e)’’ for ‘‘section 5(e)’’. 1984—Subsecs. (d) to (f). Pub. L. 98–369 added subsec. (d), redesignated existing subsecs. (d) and (e) as (e) and (f), respectively, and in subsec. (f) added pars. (3) and (4). 1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effec- tive Date note under section 5101 of this title. § 5207. Records and reports (a) Records of distilled spirits plant proprietors Every distilled spirits plant proprietor shall keep records in such form and manner as the Secretary shall by regulations prescribe of: (1) The following production activities— (A) the receipt of materials intended for use in the production of distilled spirits, and the use thereof, (B) the receipt and use of distilled spirits received for redistillation, and (C) the kind and quantity of distilled spir- its produced. (2) The following storage activities— (A) the kind and quantity of distilled spir- its, wines, and alcoholic ingredients entered into storage, (B) the kind and quantity of distilled spir- its, wines, and alcoholic ingredients re- moved, and the purpose for which removed, and (C) the kind and quantity of distilled spir- its returned to storage. (3) The following denaturation activities— (A) the kind and quantity of denaturants received and used or otherwise disposed of, (B) the kind and quantity of distilled spir- its denatured, and (C) the kind and quantity of denatured dis- tilled spirits removed. (4) The following processing activities— (A) all distilled spirits, wines, and alco- holic ingredients received or transferred, (B) the kind and quantity of distilled spir- its packaged or bottled, and (C) the kind and quantity of distilled spir- its removed from his premises. (5) Such additional information with respect to activities described in paragraphs (1), (2), (3), and (4), and with respect to other activi- ties, as may by regulations be required. (b) Reports Every person required to keep records under subsection (a) shall render such reports covering

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5206 — Containers

**(a) Authority to prescribe** The Secretary shall by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits. **(b) Standards of fill** The Secretary may by regulations prescribe the standards of fill for approved containers. **(c) Marking, branding, or identification** Containers of distilled spirits (and cases containing bottles or other containers of such spirits) shall be marked, branded, or identified in such manner as the Secretary shall by regulations prescribe. **(d) Effacement of marks and brands on emptied containers** Every person who empties, or causes to be emptied, any container of distilled spirits bearing any mark or brand required by law (or regulations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved. **(e) Applicability** This section shall be applicable exclusively with respect to containers of distilled spirits for industrial use, with respect to containers of distilled spirits of a capacity of more than one gallon for other than industrial use, and with respect to cases containing bottles or other containers of distilled spirits. **(f) Cross references** (1) For other provisions relating to regulation of containers of distilled spirits, see section 5301. (2) For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindustrial uses, see section 105(e) of the Federal Alcohol Administration Act ([27 U.S.C. 205(e)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title27-section205/e&num=0&editi

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5206

Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.

Federal law — U.S. Code and appendices · legal_authorities

27 U.S.C. § 205 — Unfair competition and unlawful practices

It shall be unlawful for any person engaged in business as a distiller, brewer, rectifier, blender, or other producer, or as an importer or wholesaler, of distilled spirits, wine, or malt beverages, or as a bottler, or warehouseman and bottler, of distilled spirits, directly or indirectly or through an affiliate: **(a) Exclusive outlet** To require, by agreement or otherwise, that any retailer engaged in the sale of distilled spirits, wine, or malt beverages, purchase any such products from such person to the exclusion in whole or in part of distilled spirits, wine, or malt beverages sold or offered for sale by other persons in interstate or foreign commerce, if such requirement is made in the course of interstate or foreign commerce, or if such person engages in such practice to such an extent as substantially to restrain or prevent transactions in interstate or foreign commerce in any such products, or if the direct effect of such requirement is to prevent, deter, hinder, or restrict other persons from selling or offering for sale any such products to such retailer in interstate or foreign commerce; or **(b) “Tied house”** To induce through any of the following means, any retailer, engaged in the sale of distilled spirits, wine, or malt beverages, to purchase any such products from such person to the exclusion in whole or in part of distilled spirits, wine, or malt beverages sold or offered for sale by other persons in interstate or foreign commerce, if such inducement is made in the course of interstate or foreign commerce, or if such person engages in the practice of using such means, or any of them, to such an extent as substantially to restrain or prevent transactions in interstate or foreign commerce in any such products, or if the direct effect of such inducem

Source: Supplied U.S. Code snapshot — release unconfirmed · 27 U.S.C. § 205

Stored review status: release_metadata_unconfirmed. The source passage cites 27 U.S.C. § 205. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

27 U.S.C. § 205 — Unfair competition and unlawful practices

Page 12 TITLE 27—INTOXICATING LIQUORS § 205 modify any provision of the Administrative Procedure Act [see Short Title note preceding section 551 of Title 5, Government Organization and Employees].’’ Executive Documents TRANSFER OF FUNCTIONS ‘‘Secretary of the Treasury’’ and ‘‘Secretary’’ were substituted in subsecs. (a) to (c) and (e) to (i) for ‘‘Ad- ministrator’’, meaning the Administrator of the Fed- eral Alcohol Administration, pursuant to Reorg. Plan No. III of 1940, see note set out under section 201 of this title. § 205. Unfair competition and unlawful practices It shall be unlawful for any person engaged in business as a distiller, brewer, rectifier, blender, or other producer, or as an importer or whole- saler, of distilled spirits, wine, or malt bev- erages, or as a bottler, or warehouseman and bottler, of distilled spirits, directly or indirectly or through an affiliate: (a) Exclusive outlet To require, by agreement or otherwise, that any retailer engaged in the sale of distilled spir- its, wine, or malt beverages, purchase any such products from such person to the exclusion in whole or in part of distilled spirits, wine, or malt beverages sold or offered for sale by other persons in interstate or foreign commerce, if such requirement is made in the course of inter- state or foreign commerce, or if such person en- gages in such practice to such an extent as sub- stantially to restrain or prevent transactions in interstate or foreign commerce in any such products, or if the direct effect of such require- ment is to prevent, deter, hinder, or restrict other persons from selling or offering for sale any such products to such retailer in interstate or foreign commerce; or (b) ‘‘Tied house’’ To induce through any of the following means,

Source: Supplied 2024 U.S. Code historical extraction · 27 U.S.C. § 205

Stored review status: historical_2024_not_currentness_verified. The source passage cites 27 U.S.C. § 205. This identifies an authority to review, not proof of applicability.