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
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.
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.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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