Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5112
Registration and regulation
Official textgovinfo.govlast amended
Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.
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Nearby sections (25 sections)
- 5056 · Refund and credit of tax, or relief from liability
- 5061 · Method of collecting tax
- 5062 · Refund and drawback in case of exportation
- 5063 · [§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21,…
- 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
- 5174 · [§5174. Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July…