Source: https://www.law.cornell.edu/uscode/text/26/5291?quicktabs_8=3
Timestamp: 2016-05-02 13:32:19
Document Index: 56030563

Matched Legal Cases: ['§ 5291', '§ 5291', '§ 5291', '§\u202f5291', '§\u202f201', '§\u202f1906', '§\u202f807', '§\u202f807', '§\u202f807', 'art 29']

26 U.S. Code § 5291 - General | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle E › Chapter 51 › Subchapter E › Part I › § 5291 26 U.S. Code § 5291 - General
§ 5291.
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.
For the definition of distilled spirits, see section 5002(a)(8).
For the definition of articles, see section 5002(a)(14).
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.)
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.
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)”.
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.27 CFR - Alcohol, Tobacco Products and Firearms27 CFR Part 29 - STILLS AND MISCELLANEOUS REGULATIONS