26-U.S.C.-5112
§5112 – Registration and Regulation
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part II > Subpart B > Section 5112
Details
- Reference: Section 5112
- Legend: §5112 – Registration and Regulation
- USCode Year: 2013
Provision Content
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.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1345, §5132; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 103–465, title I, §136(b), Dec. 8, 1994, 108 Stat. 4841; renumbered §5112, Pub. L. 109–59, title XI, §11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)
Prior Provisions
A prior section 5112, added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1340, defined dealer, wholesale dealer in liquors, and wholesale dealer in beer, prior to repeal by Pub. L. 109–59, title XI, §11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5112, act Aug. 16, 1954, ch. 736, 68A Stat. 618, contained definitions of wholesale dealers, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2005—Pub. L. 109–59 renumbered section 5132 of this title as this section.
1994—Pub. L. 103–465 substituted flavoring extracts, or perfume for or flavoring extracts.
1976—Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.
Effective Date of 1994 Amendment
Amendment by Pub. L. 103–465 effective Jan. 1, 1995, see section 136(d) of Pub. L. 103–465, set out as a note under section 5001 of this title.
U.S. Encyclopedia of Law Coverage
Subpart A – Manufacturers of Stills in the Legal Encyclopedia: Excise Taxes
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26-U.S.C.-5054 in the Legal Encyclopedia: Wines
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Subpart E – General Provisions in the Legal Encyclopedia: Distilled Spirits
In this entry about Subpart E – General Provisions, 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.-5044 in the Legal Encyclopedia: And Beer
In this entry about 26-U.S.C.-5044, 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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