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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5206

Containers

Official textgovinfo.govlast amended

# (a) Authority to prescribe

The Secretary shall by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits.

# (b) Standards of fill

The Secretary may by regulations prescribe the standards of fill for approved containers.

# (c) Marking, branding, or identification

Containers of distilled spirits (and cases containing bottles or other containers of such spirits) shall be marked, branded, or identified in such manner as the Secretary shall by regulations prescribe.

# (d) Effacement of marks and brands on emptied containers

Every person who empties, or causes to be emptied, any container of distilled spirits bearing any mark or brand required by law (or regulations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved.

# (e) Applicability

This section shall be applicable exclusively with respect to containers of distilled spirits for industrial use, with respect to containers of distilled spirits of a capacity of more than one gallon for other than industrial use, and with respect to cases containing bottles or other containers of distilled spirits.

# (f) Cross references

(1) For other provisions relating to regulation of containers of distilled spirits, see section 5301. (2) For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindustrial uses, see section 105(e) of the Federal Alcohol Administration Act (27 U.S.C. 205(e)). (3) For provisions relating to the marking and branding of containers of distilled spirits by proprietors, see section 5204(c). (4) For penalties and forfeitures relating to marks and brands, see sections 5604 and 5613.

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Nearby sections (25 sections)
  1. 5176 · New or renewed bonds
  2. 5177 · Other provisions relating to bonds
  3. 5178 · Premises of distilled spirits plants
  4. 5179 · Registration of stills
  5. 5180 · Signs
  6. 5181 · Distilled spirits for fuel use
  7. 5182 · Cross references
  8. 5201 · Regulation of operations
  9. 5202 · Supervision of operations
  10. 5203 · Entry and examination of premises
  11. 5204 · Gauging
  12. 5205 · [§5205. Repealed. Pub. L. 98–369, div. A, title IV, §454(a),…
  13. 5206 · Containers
  14. 5207 · Records and reports
  15. 5211 · Production and entry of distilled spirits
  16. 5212 · Transfer of distilled spirits between bonded premises
  17. 5213 · Withdrawal of distilled spirits from bonded premises on…
  18. 5214 · Withdrawal of distilled spirits from bonded premises free of tax…
  19. 5215 · Return of tax determined distilled spirits to bonded premises
  20. 5216 · Regulation of operations
  21. 5221 · Commencement, suspension, and resumption of operations
  22. 5222 · Production, receipt, removal, and use of distilling materials
  23. 5223 · Redistillation of spirits, articles, and residues
  24. 5231 · Entry for deposit
  25. 5232 · Imported distilled spirits
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