Source: https://www.govinfo.gov/content/pkg/USCODE-2013-title26/html/USCODE-2013-title26-subtitleE-chap51-subchapD.htm
Timestamp: 2020-02-22 13:36:28
Document Index: 229795932

Matched Legal Cases: ['§201', '§10512', '§5272', '§201', '§1905', '§1905', '§5273', '§201', '§1906', '§807', '§136', '§5274', '§201', '§1906', '§5275', '§201', '§1906', '§5276', '§11125', '§10512', '§2004', '§6105', '§7816']

Subchapter D—Industrial Use of Distilled Spirits
Sale, use, and recovery of denatured distilled spirits.
Occupational tax.1
A prior subchapter D, Rectifying Plants, consisted of part I, Establishment, and part II, Operation, and comprised sections 5271 to 5275 and 5281 to 5285, respectively, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.
1987—Pub. L. 100–203, title X, §10512(e)(2), Dec. 22, 1987, 101 Stat. 1330–449, added item 5276.
1 Section repealed by Pub. L. 109–59 without corresponding amendment of subchapter analysis.
§5272. Bonds
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1372; amended Pub. L. 94–455, title XIX, §§1905(c)(3), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834.)
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.
Subsec. (b). Pub. L. 94–455, §1905(c)(3), struck out "and Territories" after "several States".
Amendment by section 1905(c)(3) of Pub. L. 94–455 effective 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 distilled spirits
(a) Use of specially denatured distilled spirits
(b) Internal medicinal preparations and flavoring extracts
(c) Recovery of spirits for reuse in manufacturing
(d) Prohibited withdrawal or sale
(1) For penalty and forfeiture for unlawful use or concealment of denatured distilled spirits, see section 5607.
(2) For applicability of all provisions of law relating to distilled spirits that are not denatured, including those requiring payment of tax, to denatured distilled spirits or articles produced, withdrawn, sold, transported, or used in violation of law or regulations, see section 5001(a)(6).1
(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.)
Section 5001(a)(6), referred to in subsec. (e)(2), was redesignated section 5001(a)(5) by Pub. L. 103–465, title I, §136(a), Dec. 8, 1994, 108 Stat. 4841.
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.
(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.
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.
§5274. Applicability of other laws
(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.)
§5275. Records and reports
Every person procuring or using distilled spirits withdrawn under section 5214(a)(2) or (3), or procuring, dealing in, or using specially denatured distilled spirits, or recovering specially denatured or completely denatured distilled spirits, shall keep such records and file such reports of the receipt and use of distilled spirits withdrawn free of tax, of the receipt, disposition, use, and recovery of denatured distilled spirits, the manufacture and disposition of articles, and such other information as the Secretary may be regulations require. The Secretary may require any person reprocessing, bottling or repackaging articles, or dealing in completely denatured distilled spirits or articles, 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.)
A prior section 5275, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to cross references, prior to the general revision of this chapter by Pub. L. 85–859. See sections 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.
[§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.