26-U.S.C.-5291
§5291 – General
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter E > Part I > Section 5291
Details
- Reference: Section 5291
- Legend: §5291 – General
- USCode Year: 2013
Provision Content
(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 Secretary, 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 such details, as to the quantity so disposed of or other information which the Secretary may require as to each such disposition, as will enable the Secretary to determine whether all taxes due with respect to any distilled spirits manufactured or recovered from any such substance, denatured, distilled spirits, or articles, have been paid. Every person required to render a return under this section shall keep such records as will enable such person to render a correct return. Such records shall be preserved for such period as the Secretary shall by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
(b) Cross references
(1) For the definition of distilled spirits, see section 5002(a)(8).
(2) For the definition of articles, see section 5002(a)(14).
(3) For penalty for violation of subsection (a), see section 5605.
(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; Pub. L. 96–39, title VIII, §807(a)(40), July 26, 1979, 93 Stat. 286.)
Prior Provisions
Provisions similar to those comprising this section were contained in prior section 5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Subsec. (b)(1). Pub. L. 96–39, §807(a)(40)(A), substituted section 5002(a)(8) for section 5002(a)(6).
Subsec. (b)(2). Pub. L. 96–39, §807(a)(40)(B), substituted section 5002(a)(14) for section 5002(a)(11).
1976—Subsec. (a). Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.
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 section 5001 of this title.
Effective Date
Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.
U.S. Encyclopedia of Law Coverage
Part I – Return of Materials Used In The Manufacture Or Recovery of Distilled Spirits in the Legal Encyclopedia: Excise Taxes
In this entry about Part I – Return of Materials Used In The Manufacture Or Recovery of Distilled Spirits, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5243 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5243, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
26-U.S.C.-5251, in the Legal Encyclopedia: Distilled Spirits
In this entry about 26-U.S.C.-5251,, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
26-U.S.C.-5234 in the Legal Encyclopedia: And Beer
In this entry about 26-U.S.C.-5234, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
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