26 U.S.C. § 5111
Eligibility
Any person using distilled spirits on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products as provided for in this subpart.
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Nearby sections (25 sections)
- 5055 · Drawback of tax
- 5056 · Refund and credit of tax, or relief from liability
- 5061 · Method of collecting tax
- 5062 · Refund and drawback in case of exportation
- 5063 · Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79…
- 5064 · Losses resulting from disaster, vandalism, or malicious mischief
- 5065 · Territorial extent of law
- 5066 · Distilled spirits for use of foreign embassies, legations, etc.
- 5067 · Reduced rates not allowed for smuggled or illegally produced…
- 5068 · Cross reference
- 5101 · Notice of manufacture of still; notice of set up of still
- 5102 · Definition of manufacturer of stills
- 5111 · Eligibility
- 5112 · Registration and regulation
- 5113 · Investigation of claims
- 5114 · Drawback
- 5121 · Recordkeeping by wholesale dealers
- 5122 · Recordkeeping by retail dealers
- 5123 · Preservation and inspection of records, and entry of premises…
- 5124 · Registration by dealers
- 5131 · Packaging distilled spirits for industrial uses
- 5132 · Prohibited purchases by dealers
- 5171 · Establishment
- 5172 · Application
- 5173 · Bonds