26 U.S. Code § 5131 - Packaging distilled spirits for industrial uses

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(a) General
The Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121 (c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons.
(b) Cross reference
For provisions relating to containers of distilled spirits, see section 5206.

Source

(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1343, § 5116; 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)(12),July 26, 1979, 93 Stat. 282; Pub. L. 98–369, div. A, title IV, § 454(c)(3),July 18, 1984, 98 Stat. 821; renumbered § 5131 and amended Pub. L. 109–59, title XI, § 11125(b)(11),Aug. 10, 2005, 119 Stat. 1956.)
Prior Provisions

A prior section 5131 was renumbered section 5111 of this title.
Another prior section 5131, act Aug. 16, 1954, ch. 736, 68A Stat. 622, related to eligibility for drawback and rate of tax, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments

2005—Pub. L. 109–59, § 11125(b)(11), renumbered section 5116 of this title as this section and transferred section to this subpart so as to appear after subpart analysis.
Subsec. (a). Pub. L. 109–59, § 11125(b)(11), inserted “(as defined in section 5121 (c))” after “dealer”.
1984—Subsec. (b). Pub. L. 98–369substituted “reference” for “references” in heading, struck out former par. (1) which provided a cross reference to section 5205 (a)(1) of this title regarding stamps for immediate containers, and struck out designation “(2)” preceding provisions relating to containers of distilled spirits.
1979—Subsec. (b)(1). Pub. L. 96–39substituted “section 5205 (a)(1)” for “section 5205 (a)(2)”.
1976—Subsec. (a). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) ofPub. L. 109–59, set out as a note under section 5002 of this title.
Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369effective July 1, 1985, see section 456(b) ofPub. L. 98–369, set out as an Effective Date note under section 5101 of this title.
Effective Date of 1979 Amendment

Amendment by Pub. L. 96–39effective Jan. 1, 1980, see section 810 ofPub. L. 96–39, set out as a note under section 5001 of this title.

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27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

27 CFR Part 31 - ALCOHOL BEVERAGE DEALERS

 

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