26 U.S.C. § 5112
§ 5112. Registration and regulation
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History
Added in 1958 by the Technical Amendments Act of 1958. Last changed August 10, 2005 by the Public Law 109-59.
Every change, newest first (4)
- August 10, 2005Public Law 109-59
- December 8, 1994Public Law 103-465
- October 4, 1976Tax Reform Act of 1976
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.