26 U.S. Code § 5301 - General
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(a)
Requirements
Whenever in his judgment such action is necessary to protect the revenue, the Secretary is authorized, by the regulations prescribed by him and permits issued thereunder if required by him—
(1)
to regulate the kind, size, branding, marking, sale, resale, possession, use, and reuse of containers (of a capacity of not more than 5 wine gallons) designed or intended for use for the sale of distilled spirits (within the meaning of such term as it is used in section
5002
(a)(8) for other than industrial use; and
(2)
to require, of persons manufacturing, dealing in, or using any such containers, the submission to such inspection, the keeping of such records, and the filing of such reports as may be deemed by him reasonably necessary in connection therewith.
Any requirements imposed under this section shall be in addition to any other requirements imposed by, or pursuant to, law and shall apply as well to persons not liable for tax under the internal revenue laws as to persons so liable.
(b)
Disposition
Every person disposing of containers of the character used for the packaging of distilled spirits shall, when required by the Secretary for protection of the revenue, 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 quantities so disposed of or other information which the Secretary may require as to each such disposition. 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.
(c)
Refilling of liquor bottles
No person who sells, or offers for sale, distilled spirits, or agent or employee of such person, shall—
(1)
place in any liquor bottle any distilled spirits whatsoever other than those contained in such bottle at the time of tax determination under the provisions of this chapter; or
(2)
possess any liquor bottle in which any distilled spirits have been placed in violation of the provisions of paragraph (1); or
(3)
by the addition of any substance whatsoever to any liquor bottle, in any manner alter or increase any portion of the original contents contained in such bottle at the time of tax determination under the provisions of this chapter; or
(4)
possess any liquor bottle, any portion of the contents of which has been altered or increased in violation of the provisions of paragraph (3);
except that the Secretary may by regulations authorize the reuse of liquor bottles, under such conditions as he may by regulations prescribe. When used in this subsection the term “liquor bottle” shall mean a liquor bottle or other container which has been used for the bottling or packaging of distilled spirits under regulations issued pursuant to subsection (a).
(d)
Closures
The immediate container of distilled spirits withdrawn from bonded premises, or from customs custody, on determination of tax shall bear a closure or other device which is designed so as to require breaking in order to gain access to the contents of such container. The preceding sentence shall not apply to containers of bulk distilled spirits.
Source
(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1374; 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)(41),July 26, 1979, 93 Stat. 287; Pub. L. 98–369, div. A, title IV, § 454(b), (c)(9),July 18, 1984, 98 Stat. 820, 821.)
Prior Provisions
A prior section
5301, act Aug. 16, 1954, ch. 736, 68A Stat. 654, related to establishment of industrial alcohol plants, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5171
(a), (b)(1),
5172,
5173
(a), (b) of this title.
Provisions similar to those comprising subsecs. (a), (c), and (d) of this section were contained in prior section
5214, act Aug. 16, 1954, ch. 736, 68A Stat. 639, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section
5302, act Aug. 16, 1954, ch. 736, 68A Stat. 645, related to the establishment of industrial alcohol warehouses, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5171
(a), (b)(1),
5172,
5173
(a), (c),
5178
(a)(3)(A), (B),
5201
(a), and
5206
(a) of this title.
A prior section
5303, act Aug. 16, 1954, ch. 736, 68A Stat. 655, related to establishment of industrial alcohol denaturing plants, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5171
(a), (b)(1),
5172,
5173
(a), (c),
5178
(a)(5),
5241,
5242, and
5273
(b)(1), (2), (d) of this title.
A prior section
5304, act Aug. 16, 1954, ch. 736, 68A Stat. 655, related to alcohol permits, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5171
(b)(1),
5173
(a), (e)(1),
5271
(a) to (c), (e), (f), (h), and
5272
(a) of this title.
A prior section
5305, act Aug. 16, 1954, ch. 736, 68A Stat. 657, related to regulations for establishing, bonding, and operations of plants and warehouses, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5171,
5172,
5173
(a),
5178
(a)(1)(A), (5),
5201
(a), (b),
5207
(a), (c), (d),
5211,
5223
(a),
5235,
5273
(b)(1), (2), (d),
5275, and
5312
(b) of this title.
A prior section
5306, act Aug. 16, 1954, ch. 736, 68A Stat. 657, related to exemption of industrial alcohol plants and warehouses from certain laws, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5025
(d), (e)(1),
5173
(c),
5201
(a), (c),
5204
(c),
5234
(a)(1)(A),
5306, and
5312
(c) of this title.
A prior section
5307, act Aug. 16, 1954, ch. 736, 68A Stat. 657, related to production, use, or sale of alcohol, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5178
(a)(2)(A) and
5201
(a) of this title.
A prior section
5308, act Aug. 16, 1954, ch. 736, 68A Stat. 657, related to transfer of alcohol to other plants or warehouses, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5212 and
5223
(a) of this title.
A prior section
5309, act Aug. 16, 1954, ch. 736, 68A Stat. 658, related to withdrawal of fermented liquors to industrial alcohol plants, prior to the general revision of this chapter by Pub. L. 85–859. See section
5222
(b) of this title.
A prior section
5310, act Aug. 16, 1954, ch. 736, 68A Stat. 658, related to withdrawal of alcohol free of tax, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5214
(a), (a)(1) to (3),
5241,
5242,
5272
(b),
5273
(b)(1), (2), (d), and
5313 of this title.
Amendments
1984—Subsec. (c). Pub. L. 98–369, § 454(c)(9), substituted “tax determination” for “stamping” in pars. (1) and (3), and struck out “, if the liquor bottles are to be again stamped under the provisions of this chapter” after “by regulations prescribe” in provisions following par. (4).
Subsec. (d). Pub. L. 98–369, § 454(b), added subsec. (d) and redesignated former subsec. (d) as (e).
1976—Subsecs. (a) to (c). Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.
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.
Effective Date
Section effective July 1, 1959, see section 210(a)(1) ofPub. L. 85–859, set out as a note under section
5001 of this title.
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